How to cite this paper
Jatiningsih, D., Yadiati, W., Sukmadilaga, C., Rosdinia, D & Avianti, I. (2023). The effect of budget participation on the management performance through management commitment as an intervening variable.Accounting, 9(3), 183-190.
Refrences
Allen, N. J., & Meyer, J. P. (1990). The measurement and antecedents of affective , continuance and normative commitment to the organization. 1–18.
Atiase, V. Y., Sarpong, D., Agbanyo, S., & Ameh, J. K. (2022). Crafting Organisational Resilience Through Managerial Performance. The African Context of Business and Society, June, 77–94. https://doi.org/10.1108/978-1-80117-852-520221005
Boynton, A. C., Gales, L. M., & Blackburn, R. S. (1993). Managerial Search Activity : The / mpact of Perceived Role Uncertainty and Role Threat. 19(4).
Carroll, A. N. D. S. J. (1964). The Job ( s ) of Management. 97–110.
Chong, V. K. (2014). Budget Goal Commitment and Informational Effects of Budget Participation on Performance : A Structural Equation Modeling Approach. February 2002. https://doi.org/10.2308/bria.2002.14.1.65
Chong, V. K., & Chong, K. (2002). Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach. Behavioral Research in Accounting, 14(1), 65–86.
Chong, V. K., & Johnson, D. M. (2007). Testing a Model of the Antecedents and Consequences of Budgetary Participation on Job Performance. Accounting and Business Research, 37(1), 3–19.
Christine, D., Yadiati, W., & Afiah, N. N. (2019). The Relationship of Environmental Management Accounting, Environmental Strategy and Managerial Commitment with Environmental Performance and Economic Performance. International Journal of Energy Economics and Policy, 9(5), 458–464.
Hung, S. W., & Wang, A. P. (2012). Entrepreneurs with glamour? DEA performance characterization of high-tech and older-established industries. Economic Modelling, 29(4), 1146–1153. https://doi.org/10.1016/j.econmod.2012.04.003
Kinerja Industri Manufaktur Belum Optimal - Ekonomi Bisnis. (n.d.).
Locke, E. A., Latham, G. P., & Erez, M. (1988). The Determinants of Goal Commitment. Academy of Management Review, 13(1), 23–39. https://doi.org/10.5465/amr.1988.4306771
Low, L. C. (1995). ‘ IWE IMPACT OF RELIANCE ON ACCOUNTING PERFORMANCE MEASURES ON JOBRELATED TENSION AND MANAGERIAL PERFORMANCE : ADDITIONAL EVIDENCE *. 2(5), 359–381.
Magner, N., Welker, R. B., & Cambell, T. L. (1996). Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework. Accounting and Business Research, 27(1), 41–50.
Maiga, A. S., & Jacobs, F. A. (2007). Budget Participation’s Influence on Budget Slack: The Role of Fairness Perceptions, Trust and Goal Commitment. Jamar, Vol. 5(1), 39–58.
Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance and Commitment. Accountancy Business and the Public Interest 2012, 53–73.
Nguyen, N. P., & Evangelista, F. (2019). The contingent roles of perceived budget fairness , budget goal commitment and vertical information sharing in driving work performance. https://doi.org/10.1108/JABES-06-2018-0026
Nouri, H., & Parker, J. (1998). Pergamon THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND JOB PERFORMANCE : THE ROLES OF BUDGET ADEQUACY AND ORGANIZATIONAL COMMITMENT *. 23(5), 467–483.
Oropesa-Vento, M., García-Alcaraz, J. L., Rivera, L., & Manotas, D. F. (2015). Effects of management commitment and organization of work teams on the benefits of kaizen: Planning stage [Efectos del compromiso gerencial y organización de equipos de trabajo en los beneficios del Kaizen: Etapa de planeación]. DYNA (Colombia), 82(191), 76–84. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937598564&doi=10.15446%2Fdyna.v82n191.51157&partnerID=40&md5=101a22047e087d87fd0a062534f1aa89
Rosdini, D., Syakhroza, A., Suleeman, J., & Hermawan, A. A. (2017). Psychological Contract, Moral Justification and Honesty in Budget Reporting. International Journal of Applied Business and Economic Research, 15(6), 1–20.
Sheldon, M. E. (1971). Investments and Involvements as Mechanisms Producing Commitment to the Organization. Administrative Science Quarterly, 16(2), 143–150.
Shields, J. F., & Shields, M. D. (1998). Antecedents of Participative Budgeting. Accounting, Organizations and Society, 23(1), 49–76.
Soleha, N., & Tamsil, L. (n.d.). The Effect of Budgetary Participation on Job Performance with Psychological Capital and Organizational Commitment as an Intervening Variable ( Empirical Study on Dinas Pendapatan dan Pengelolaan Keuangan Daerah Districts of Lebak ). September 2013, 25–28.
Sugiyanto, E., & Subagiyo, L. (2005). Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial : Komitmen Tujuan Sebagai Variabel Intervening. Benefit, 9(1).
Surya, D., & Devie. (2013). Pengaruh Budgeting Participation terhadap Managarial Performance Pada Sektor Manufaktur. Business Accounting Review, 1(2).
Tarigan, J., & Christian, P. (2015). The Influence of Budgeting Participation on Managerial Performance in Service Companies : An Evidence from Indonesia. Journal of Accounting and Finance, 15(8).
Tsuruta, D. (2020). Japan’s elderly small business managers: Performance and succession. Journal of Asian Economics, 66(September 2019), 101147. https://doi.org/10.1016/j.asieco.2019.101147
Wentzel, K. (2002). The Influence of Fairness Perceptions and Goal Commitment on Managers’ Performance in a Budget Setting. Behavioral Research In Accounting, 14(1), 247–271.
Atiase, V. Y., Sarpong, D., Agbanyo, S., & Ameh, J. K. (2022). Crafting Organisational Resilience Through Managerial Performance. The African Context of Business and Society, June, 77–94. https://doi.org/10.1108/978-1-80117-852-520221005
Boynton, A. C., Gales, L. M., & Blackburn, R. S. (1993). Managerial Search Activity : The / mpact of Perceived Role Uncertainty and Role Threat. 19(4).
Carroll, A. N. D. S. J. (1964). The Job ( s ) of Management. 97–110.
Chong, V. K. (2014). Budget Goal Commitment and Informational Effects of Budget Participation on Performance : A Structural Equation Modeling Approach. February 2002. https://doi.org/10.2308/bria.2002.14.1.65
Chong, V. K., & Chong, K. (2002). Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach. Behavioral Research in Accounting, 14(1), 65–86.
Chong, V. K., & Johnson, D. M. (2007). Testing a Model of the Antecedents and Consequences of Budgetary Participation on Job Performance. Accounting and Business Research, 37(1), 3–19.
Christine, D., Yadiati, W., & Afiah, N. N. (2019). The Relationship of Environmental Management Accounting, Environmental Strategy and Managerial Commitment with Environmental Performance and Economic Performance. International Journal of Energy Economics and Policy, 9(5), 458–464.
Hung, S. W., & Wang, A. P. (2012). Entrepreneurs with glamour? DEA performance characterization of high-tech and older-established industries. Economic Modelling, 29(4), 1146–1153. https://doi.org/10.1016/j.econmod.2012.04.003
Kinerja Industri Manufaktur Belum Optimal - Ekonomi Bisnis. (n.d.).
Locke, E. A., Latham, G. P., & Erez, M. (1988). The Determinants of Goal Commitment. Academy of Management Review, 13(1), 23–39. https://doi.org/10.5465/amr.1988.4306771
Low, L. C. (1995). ‘ IWE IMPACT OF RELIANCE ON ACCOUNTING PERFORMANCE MEASURES ON JOBRELATED TENSION AND MANAGERIAL PERFORMANCE : ADDITIONAL EVIDENCE *. 2(5), 359–381.
Magner, N., Welker, R. B., & Cambell, T. L. (1996). Testing a Model of Cognitive Budgetary Participation Processes in a Latent Variable Structural Equations Framework. Accounting and Business Research, 27(1), 41–50.
Maiga, A. S., & Jacobs, F. A. (2007). Budget Participation’s Influence on Budget Slack: The Role of Fairness Perceptions, Trust and Goal Commitment. Jamar, Vol. 5(1), 39–58.
Mohd Noor, I. H., & Othman, R. (2012). Budgetary Participation: How It Affects Performance and Commitment. Accountancy Business and the Public Interest 2012, 53–73.
Nguyen, N. P., & Evangelista, F. (2019). The contingent roles of perceived budget fairness , budget goal commitment and vertical information sharing in driving work performance. https://doi.org/10.1108/JABES-06-2018-0026
Nouri, H., & Parker, J. (1998). Pergamon THE RELATIONSHIP BETWEEN BUDGET PARTICIPATION AND JOB PERFORMANCE : THE ROLES OF BUDGET ADEQUACY AND ORGANIZATIONAL COMMITMENT *. 23(5), 467–483.
Oropesa-Vento, M., García-Alcaraz, J. L., Rivera, L., & Manotas, D. F. (2015). Effects of management commitment and organization of work teams on the benefits of kaizen: Planning stage [Efectos del compromiso gerencial y organización de equipos de trabajo en los beneficios del Kaizen: Etapa de planeación]. DYNA (Colombia), 82(191), 76–84. https://www.scopus.com/inward/record.uri?eid=2-s2.0-84937598564&doi=10.15446%2Fdyna.v82n191.51157&partnerID=40&md5=101a22047e087d87fd0a062534f1aa89
Rosdini, D., Syakhroza, A., Suleeman, J., & Hermawan, A. A. (2017). Psychological Contract, Moral Justification and Honesty in Budget Reporting. International Journal of Applied Business and Economic Research, 15(6), 1–20.
Sheldon, M. E. (1971). Investments and Involvements as Mechanisms Producing Commitment to the Organization. Administrative Science Quarterly, 16(2), 143–150.
Shields, J. F., & Shields, M. D. (1998). Antecedents of Participative Budgeting. Accounting, Organizations and Society, 23(1), 49–76.
Soleha, N., & Tamsil, L. (n.d.). The Effect of Budgetary Participation on Job Performance with Psychological Capital and Organizational Commitment as an Intervening Variable ( Empirical Study on Dinas Pendapatan dan Pengelolaan Keuangan Daerah Districts of Lebak ). September 2013, 25–28.
Sugiyanto, E., & Subagiyo, L. (2005). Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial : Komitmen Tujuan Sebagai Variabel Intervening. Benefit, 9(1).
Surya, D., & Devie. (2013). Pengaruh Budgeting Participation terhadap Managarial Performance Pada Sektor Manufaktur. Business Accounting Review, 1(2).
Tarigan, J., & Christian, P. (2015). The Influence of Budgeting Participation on Managerial Performance in Service Companies : An Evidence from Indonesia. Journal of Accounting and Finance, 15(8).
Tsuruta, D. (2020). Japan’s elderly small business managers: Performance and succession. Journal of Asian Economics, 66(September 2019), 101147. https://doi.org/10.1016/j.asieco.2019.101147
Wentzel, K. (2002). The Influence of Fairness Perceptions and Goal Commitment on Managers’ Performance in a Budget Setting. Behavioral Research In Accounting, 14(1), 247–271.