BUDGETARY PARTICIPATION AND ITS IMPACT ON INDIVIDUAL PERFORMANCE

Yuliansyah Yuliansyah (), Biana Adha Inapty (), Muhammad Dahlan () and Intan Oktri Agtia ()
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Yuliansyah Yuliansyah: University of Lampung, Faculty of Economics and Business, Indonesia
Biana Adha Inapty: University of Mataram, Faculty of Economics and Business, Indonesia
Muhammad Dahlan: University of Padjajaran, Accounting Department, Indonesia
Intan Oktri Agtia: University of Lampung, Faculty of Economics and Business, Indonesia

Tourism and Hospitality Management, 2018, vol. 24, issue 2, 325-340

Abstract: Purpose – The study examines the influence of budgeting participation on employee performance. The mediating variables are pride in membership (PIM) and job satisfaction (JS). Design – We distributed a survey to 200 hotel employees in Lombok and gained 108 responses. Methodology – Structural Equation Modelling (SEM) using SmartPLS software was used to analyse these hypotheses, using 88 usable data. Findings – The analysis revealed that budgeting participation has a positive influence on individual performance both directly and indirectly, through pride in membership and job satisfaction. In other words, there is a positive relationship between budgeting participation and employee performance which is fully mediated by pride in membership and job satisfaction. Originality of the research – This study enriches management accounting literature, especially in respect to employee involvement in budgeting in the hotel industry. Prior studies have found difficulties analysing the effect of employees' pride in organisational membership in management accounting studies

Keywords: Budgeting participation; Pride in membership; job satisfaction; individual performance; hospitality industry (search for similar items in EconPapers)
JEL-codes: L83 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:tho:journl:v:24:y:2018:n:2:p:325-340

DOI: 10.20867/thm.24.2.10

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