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Saputri, Tri Rahayu
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Economics, Econometrics & Finance

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THE EFFECT OF INTERACTIVE BUDGETING ON INDIVIDUAL CREATIVITY THROUGH THE MEDIATION OF ROLE CLARITY Saputri, Tri Rahayu; Solovida, Grace Tianna
Fokus Ekonomi : Jurnal Ilmiah Ekonomi Vol 18, No 2: Desember 2023
Publisher : STIE Pelita Nusantara Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34152/fe.18.2.256-266

Abstract

This study aims to analyze the effect of interactive budgeting on individual creativity through the clarity of roles as a mediating variable in export furniture companies in Jepara. This study uses interactive budget variables as independent variables, individual creativity as the dependent variable and role clarity as a mediating variable. The method used is quantitative, primary data obtained through distributing questionnaires and analyzed using Partial Least Square (PLS). The sampling technique used purposive sampling method and obtained a sample of 55 export furniture companies in Jepara Regency. The results showed that interactive budgeting had a positive and significant effect on individual creativity, interactive budgeting had a positive and significant effect on role clarity and role clarity had a positive and significant effect on individual creativity. Meanwhile, role clarity mediates the effect of interactive budgeting on individual creativity partially.
Co-Authors Grace Tianna Solovida