Keselarasan anggaran dan kinerja material: peran mediasi keadilan anggaran

  • Shelly Febriana Kartasari universitas airlangga
  • Bambang Tjahjadi Universitas Airlangga
  • I Made Narsa Universitas Airlangga
Keywords: budget congruence, procedural fairness, distributive fairness, managerial performance


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.


Download data is not yet available.


Adams, J. S. (1965). Inequity in social exchange. Advances in Experimental Social Psychology, 2(1), 267–299.

Argyris, C. (1955). Organizational leadership and participative management. The Journal of Business, 28(1), 1–7.e

Bhimani, A., Horngren, C. T., & Datar, S. M. (2008). Management and cost accounting (Vol. 1). Pearson Education.

Breaux, K. T., Finn, D. W., & Jones III, A. (2011). Budgetary commitment as a mediating influence. Journal of Managerial Issues, 23(4), 426–446.

Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of Accounting Research, 20(1), 12–27.

Chang, Y.-W., Chang, R.-D., & Chang, C.-P. (2010). Associations between performance measurement diversity and participation congruence in R&D teams: The impact on firm performance. Asia Pacific Management Review, 15(2), 261–279.

Chenhall, R. H., & Brownell, P. (1988). The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3), 225–233.

Chia, D. P. S., Lau, C. M., & Tan, S. L. C. (2014). The relationships between performance measures and employee outcomes: The mediating roles of procedural fairness and trust. Studies in Managerial and Financial Accounting (Vol. 28). Emerald Group Publishing Limited.

Chin, W. W. (1998). The partial least squares approach to structural equation modeling. Modern Methods for Business Research, 295(2), 295–336.

Chong, V. K., & Chong, K. M. (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.

Chung, S.-H., & Su, Y.-F. (2012). Broad scope management accounting system and managerial performance: The impact of role ambiguity and functional difference. African Journal of Business Management, 6(30), 8873–8878.

De Clercq, D., Danis, W. M., & Dakhli, M. (2010). The moderating effect of institutional context on the relationship between associational activity and new business activity in emerging economies. International Business Review, 19(1), 85–101.

Dunk, A. S. (1989). Budget emphasis, budgetary participation and managerial performance: a note. Accounting, Organizations and Society, 14(4), 321–324.

Govindarajan, V., & Trimble, C. (2004). Strategic innovation and the science of learning: Theory-focused planning helps executives pursue ventures so cutting-edge that no road maps exist. The key is learning from strategic experiments. MIT Sloan Management Review, 45(2), 67–76.

Greenberg, J. (1986). Determinants of perceived fairness of performance evaluations. Journal of Applied Psychology, 71(2), 340–342.

Inan, O. T., Etemadi, M., Wiard, R. M., Giovangrandi, L., & Kovacs, G. T. A. (2009). Robust ballistocardiogram acquisition for home monitoring. Physiological Measurement, 30(2), 169–185.

Kaplan, R., Atkinson, A., & Young, S. (2011). Management accounting: Information for Decision Making and Strategy Execution. M Com Book.

Kohlmeyer III, J. M., Mahenthiran, S., Parker, R. J., & Sincich, T. (2014). Leadership, budget participation, budgetary fairness, and organizational commitment. In Advances in Accounting Behavioral Research (pp. 95–118). Emerald Group Publishing Limited.

Kren, L. (1992). Budgetary participation and managerial performance: The impact of information and environmental volatility. Accounting Review, 67(3), 511–526.

Lau, C. M., & Tan, S. L. C. (2012). Budget targets as performance measures: The mediating role of participation and procedural fairness. Advances in Management Accounting (Vol. 20). Emerald Group Publishing Ltd.

Magner, N., & Johnson, G. G. (1995). Municipal officials’ reactions to justice in budgetary resource allocation. Public Administration Quarterly, 18(4), 439.

Mahoney, T. A. (1963). Development of managerial performance: A research approach. South-western Publishing Company.

Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review, 50(2), 274–284.

Phung, T. D., & Hoang, T. T. (2018). The influence of budgetary commitment on budgeting participation and managerial performance of middle managers in Vietnamese enterprises. In The 5th IBSM International Conference on Business,
Management and Accounting (pp. 499–511). Hanoi University of Industry, Vietnam.

Shields, M. D., & Young, S. M. (1993). Antecedents and consequences of participative budgeting: evidence on the effects of asymmetrical information. Journal of Management Accounting Research, 5(1), 265–280.

Swalhi, A., Zgoulli, S., & Hofaidhllaoui, M. (2017). The influence of organizational justice on job performance: The mediating effect of affective commitment. Journal of Management Development, 36(4), 542–559.

Wang, Z., & Hunton, J. E. (2011). The effect of congruence between cultural time orientation and budget planning horizon on employee’s satisfaction with participative budgeting. In Advances in accounting behavioral research (pp. 91–116). Emerald Group Publishing Limited.

Wentzel, K. R. (2002). Are effective teachers like good parents? Teaching styles and student adjustment in early adolescence. Child Development, 73(1), 287–301.

Yucel, R., & Günlük, M. (2007). Effects of budgetary control and justice perceptions on the relationship between budgetary participation and performance. Journal of Global Strategic Management, 1(2), 82–94.
How to Cite
Kartasari, S., Tjahjadi, B., & Narsa, I. (2019). Keselarasan anggaran dan kinerja material: peran mediasi keadilan anggaran. Jurnal Ekonomi Dan Bisnis, 22(2), 204-227.

Most read articles by the same author(s)