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All Journal EL-MUHASABA Hasanuddin Economics and Business Review Journal of Artificial Intelligence and Digital Business Journal of Accounting Inquiry
Risya Khaerun Nisa Risya Khaerun Nisa
Department Of Accounting, Faculty Of Economics And Business, UIN Sunan Kalijaga, Yogyakarta
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Journal : Hasanuddin Economics and Business Review

 1 
Conscientiousness on Affective Commitment to Change: The Mediating Role of Psychological Ownership Halim, M; Umaroh, Rodhiah; Siahaan, Nur Halimah; Martini, Aldini Nofta; Nisa, Risya Khaerun
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5543

Abstract

Based on self-determination theory, this study identified the effect of conscientiousness on the affective commitment to change of lecturers in Indonesian universities. This study empirically examined the uniqueness of conscientiousness which is strongest and most consistently associated with various outcomes. The mediation effect of psychological ownership of lecturers was also examined. A total of 321 responses were analyzed using a two-stage structural equation modeling (SEM) approach to confirm factors and test the study hypotheses. The results showed that the level of conscientiousness had a significant effect on psychological ownership. Conscientiousness had a significant indirect effect on affective commitment to change only through the psychological ownership of the lecturers. These results support the mediating role of lecturers' psychological ownership level in explaining the influence between conscientiousness and the level of affective commitment to change for lecturers.
Linking Strategic Planning Participation to Budgetary Slack: Evidence from Procedural Justice and Affective Commitment Nisa, Risya Khaerun; M. Halim; Yazid, Ziad Esa
Hasanuddin Economics and Business Review VOLUME 9 NUMBER 1, 2025
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v9i1.6453

Abstract

This study explores how managerial involvement in strategic planning influences the tendency to create budgetary slack, focusing on the mediating roles of perceived procedural justice and affective commitment. Addressing a gap in the budgeting literature—which often prioritizes participative budgeting over strategic-level involvement—the research surveyed mid- to upper-level managers across various industries in Indonesia who were engaged in both strategic planning and budgeting activities. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), five hypothesized relationships were tested. The results reveal that participation in strategic planning significantly enhances managers’ perceptions of procedural justice and their affective commitment to the organization. In turn, these two factors negatively affect the inclination to create budgetary slack, indicating that fairness and emotional attachment play critical roles in curbing opportunistic behavior during budgeting. All hypotheses were statistically supported, reinforcing the theoretical framework. By integrating social exchange theory and self-determination theory, this study contributes to the management accounting field by providing a deeper understanding of the ethical dynamics underlying budgeting practices. Practically, the findings suggest that organizations should embed inclusive and fair processes in strategic decision-making to foster commitment and reduce dysfunctional budgeting behaviors.
Conscientiousness on Affective Commitment to Change: The Mediating Role of Psychological Ownership Halim, M; Umaroh, Rodhiah; Siahaan, Nur Halimah; Martini, Aldini Nofta; Nisa, Risya Khaerun
Hasanuddin Economics and Business Review VOLUME 8 NUMBER 1, 2024
Publisher : Faculty of Economics and Business, Hasanuddin University, Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26487/hebr.v8i1.5543

Abstract

Based on self-determination theory, this study identified the effect of conscientiousness on the affective commitment to change of lecturers in Indonesian universities. This study empirically examined the uniqueness of conscientiousness which is strongest and most consistently associated with various outcomes. The mediation effect of psychological ownership of lecturers was also examined. A total of 321 responses were analyzed using a two-stage structural equation modeling (SEM) approach to confirm factors and test the study hypotheses. The results showed that the level of conscientiousness had a significant effect on psychological ownership. Conscientiousness had a significant indirect effect on affective commitment to change only through the psychological ownership of the lecturers. These results support the mediating role of lecturers' psychological ownership level in explaining the influence between conscientiousness and the level of affective commitment to change for lecturers.
Co-Authors Amrina, Dania Hellin Halim, M M. Halim M. Halim M. Halim, M. Martini, Aldini Nofta Rodhiah Umaroh Siahaan, Nur Halimah Wafi, Muhammad Ismail Hibatul Wahyu Febri Ramadhan Sudirman Wuryaningsih Wuryaningsih Yazid, Ziad Esa Yuni Siswanti