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Hubungan langsung dan tidak langsung antara partisipasi anggaran dan kinerja manajerial melalui komitmen organisasi dengan kode etik sebagai variabel kontrol pada industri perbankan syariah indonesia

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– The aim of this research is to explore the budgetary participation and
managerial performance in Indonesian Sharia Banking Industry. This research
attempts to examine whether organizational commitment mediate the relationship
between budgetary participation and managerial performance (indirect
relationships), and examine the existence of code of ethics as control variable both
in direct and indirect relstionship between budgetary participation and managerial
performance.
Design/methodology/approach - A total of 37 middle top managers in
Indonesian Sharia Banking participated in the survey. Respond rate was 57%. A
path analysis was utilized to examine the direct and indirect effects of budgetary
participation on managerial performance
Findings – There is a direct relationship between budgetary participation and
managerial performance, but not supported code of ethics as control variable.
Budgetary participation affects organizational commitment, so do code of ethics
to organizational commitment. But there is’nt relationship between organizational
commitment and managerial performance. So, indirect relationship between
budgetary participation and managerial perfomance through organizational
commitment is not supported
Research Limitations/Implications – This research only involved by one
variable; Organizationl Commitment, when other researchs could bring another
moderating variables to examine indirect relationship between budgetary
participation and managerial performance. Budgetary participation improves
managerial performance in Indonesia Sharia Banking directly as a consequence of
management involvement in the budgetary process
Originality/value – This research fills a gap in the literature as very few studies
have examined budgetary participation in Indonesian Sharia Banking

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Availability

Detail Information

Series Title

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Call Number

Ref. 332.4 HAS h

Publisher

Bogor : IAI Tazkia., 2011

Collation

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Language

English

ISBN/ISSN

NIM. 0711. 053

Classification

332.4

Content Type

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Media Type

-

Carrier Type

-

Edition

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Subject(s)

Path analysis
Budgetary participative
Managerial Performance
Code of Ethics, Organizational Commitment

Specific Detail Info

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Statement of Responsibility

Anisza Hasmawati

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