Keselarasan anggaran dan kinerja material: Peran mediasi keadilan anggaran
DOI:
https://doi.org/10.24914/jeb.v22i2.2404Keywords:
budget congruence, procedural fairness, distributive fairness, managerial performanceAbstract
This study aims to the test mediating role of budgetary fairness in the relationship between budget congruence and managerial performance. This research processed primary data obtained using a questionnaire distributed to managers of business unit of manufacturing companies in East Java Province. The research sample was selected using the Slovin formula at a level of confidence 5%. The sample analyzed were 616 questionnaire. The analytical tool used is Structural Equation Modeling with the Partial Least Square approach. The result showed that procedural fairness and distributive fairness mediated the effect of Keselarasan anggaran on managerial performance.
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