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All Journal JRA: Jurnal Riset Akuntansi Journal of Governance Risk Management Compliance and Sustainability
Wangsa, Evelyn Stefanie
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Economics, Econometrics & Finance Environmental Science Social Sciences Other

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Procedural Fairness in Budgeting and Employee Performance in The Context of Information Sharing Wangsa, Evelyn Stefanie; SeTin, SeTin
Journal of Governance Risk Management Compliance and Sustainability Vol. 4 No. 2 (2024): October Volume
Publisher : Center for Risk Management & Sustainability and RSF Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/jgrcs.v4i2.2221

Abstract

Information sharing and procedural fairness are crucial for achieving business objectives through employee performance. The results of this research will help firm management make decisions about how to improve employee and company performance by upholding procedural fairness and increasing information sharing between superiors and subordinates. This research aims to examine the effect of procedural fairness on information sharing, the effect of information sharing on employee performance, and the mediating role of information sharing on the effect of procedural justice on employee performance. This study uses primary data collected through questionnaires. The sample consisted of 108 sub-manager level employees (services, trade, and manufacturing) selected based on a purposive sampling technique. Data analysis was conducted using the regression method. Data analysis findings indicate that procedural fairness affects employee performance, which is mediated by information sharing. If procedural justice is applied, communication will be better, especially regarding relevant information; this can improve employee . As demonstrated by empirical studies of Indonesian companies, there is currently no research that reveals the relationship between procedural fairness, information sharing, and employee performance. performance. However, cross-sectional studies have flaws because they frequently lack evidence of causal links between the variables they study. According to empirical studies on Indonesian organizations, no research has demonstrated a connection between procedural fairness, information sharing, and employee performance. Based on the results of the data analysis, it can be concluded that procedural fairness and information sharing positively related to employee performance.
PERAN KEADILAN DAN PEMBAGIAN INFORMASI DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA KARYAWAN Wangsa, Evelyn Stefanie; SeTin, SeTin
Jurnal Riset Akuntansi Vol. 17 No. 1 (2025): Jurnal Riset Akuntansi
Publisher : Program Studi Akuntansi | Fakultas Ekonomi dan Bisnis | Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jra.v17i1.15505

Abstract

This study aims to analyze the effect of budget participation, procedural justice, and information sharing on employee performance. By examining these three factors, the research seeks to understand how budget involvement influences employees' effectiveness in achieving organizational goals.  The research was conducted using primary data collected through an online questionnaire distributed to 158 managers from trading, manufacturing, and service companies in West Java who were actively involved in budgeting. The data was analyzed using Partial Least Square (PLS) techniques with a structural equation model (SEM) approach to ensure the validity and reliability of the findings.  The results indicate that budget participation, procedural justice, and information sharing positively impact employee performance. Moreover, the relationship between budget participation and employee performance is mediated by the role of information sharing and procedural justice, highlighting the importance of a fair and transparent budgeting process.  However, this study has certain limitations. It employs a cross-sectional design, meaning that data was collected at a single point in time, reflecting only a specific period's circumstances. Despite this limitation, the study provides valuable insights for management in enhancing employee performance through effective budgeting practices. Additionally, these findings can assist accountants and managers in designing budget systems that are more adaptive to employee needs and better aligned with organizational objectives.Keywords: Budget Participation, Procedural Fairness, Information Sharing, Employee Performance
Co-Authors SETIN, SETIN