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All Journal Gadjah Mada International Journal of Business eCo-Fin
Etty Murwaningsari
Trisakti University
Economics, Econometrics & Finance

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The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance Etty Murwaningsari
Gadjah Mada International Journal of Business Vol 10, No 2 (2008): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.738 KB) | DOI: 10.22146/gamaijb.5572

Abstract

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.
Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control Limajatini Limajatini; Etty Murwaningsari; Khomsiyah Khomsiyah
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.669 KB) | DOI: 10.32877/ef.v1i1.53

Abstract

The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.
Co-Authors Khomsiyah Khomsiyah Limajatini Limajatini