Pengaruh Partisipasi Anggaran Terhadap Kinerja dengan Kepercayaan Sebagai Variabel Mediasi (Studi Kasus pada PT PLN Persero)

The objective of this research is examine managerial trust on mediating the effect of budget participation on job performance. The population of this research were all low level manager that works in National Electricity Company. Purposive sampling is used to conduct the sample of the research. This research used questionnaires as data collections tools, and distribute on 103 respondent. The data collected were processed by SPSS 25.0 with path analysis using Simple Linear Regression and Modified Regression Analysis (MRA). This research found budget participation positive effect on managerial trust and managerial trust positive effect on job performance but managerial trust not mediating the effect of budget participation on job performance. Keywords: Budget Participation, Job Performance, and Managerial Trust

Pengaruh Kepercayaan Manajerial, Orientasi Jangka Pendek, dan Iklim Kerja Etis Terhadap Senjangan Anggaran

The research aims to examine the effect of managerial trust, short-term orientation, and ethical work climate on budgetary slack. Budgetary slack is the difference between budgeted revenues and expenses with estimates that can be obtained. The location of the study was conducted at the Office of Labor and Energy of Mineral Resources in Bali Province. The sampling method used is nonprobability sampling by census or total sampling. Data collection methods used survey methods by distributing questionnaires with 80 respondents. The data analysis technique used is multiple linear regression analysis. The results obtained are managerial trust negatively affect budgetary slack, short-term orientation has a positive effect on budgetary slack, and ethical work climate has no effect on budgetary slack. Keywords: Managerial Trust; Short-term Orientation; Ethical Work Climate; Budgetary Slack.

Shaping or Shaking Trust in Corporate Responsibility Strategies: The Role of Financialization PracticesDate submitted: September 30, 2017Revised version accepted after double blind review: October 23, 2018

Managerial trust in a corporate responsibility strategy can be a precondition for the progressive implementation of social and ecological activities. Our findings show that the financialization of corporate responsibility activities can help overcome institutional incomplementarity between the logic of social responsibility and the dominant financial logic to build and strengthen managerial trust and facilitate implementation. This trust, however, is precarious and requires constant management. Moreover, financialization practices lead to selective implementation of corporate responsibility activities, which may lead to mistrust amongst external stakeholders. Thus, the financialization of corporate responsibility is highly ambivalent by shaping trust amongst internal stakeholders, but shaking trust amongst external stakeholders. Findings are based on quantitative and qualitative data derived from 25 interviews with experts employed by Germany’s largest publicly traded companies in 2016 and 2017, as well as an online survey of managers employed by 88 German companies listed on the DAX/MDAX/TecDAX stock indices in 2016.

Linking Budgetary Participation to Budgetary Slack: An Indonesia Perspective

This study examines how budget participation influences budget slack creation propensity through the mediation of distributive and procedural fairness, managerial trust, and budget goal commitment. The data was collected from 103 respondents holding managerial position in 49 Indonesian distribution companies. Despite its limitations, this study has both academic and practical implications. The study adds to the budgetary slack literature in an Indonesian country which has not been widely researched. The result suggests that budget participation influences distributive and procedural fairness, which interact with one another and influence managerial trust. Managerial trust and procedural fairness together influence budget goal commitment, which decreases propensity of budget slack creation. The findings presented in this study should have important implications for Indonesia companies to reduce slack creation and enhance commitment and trust, it is suggested to improve procedural fairness, one of which by implementing budget participation.

ANALISIS PARTISIPASI ANGGARAN TERHADAP BUDGET SLACK: PERSEPSI KEWAJARAN PROSEDURAL DAN DISTRIBUTIVE, KEPERCAYAAN MANAJERIAL, DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI FAKTOR INTERVENING

The aim this research to examine of the relationships between budget participation that influence manager’s propensity to create budget slack: procedural and distributive fairness, managerial trust, and budget goal commitment as intervening variable. The results show that budget participation impacts both procedural fairness and distributive fairness which, affect trust. Both, procedural and distributive fairness, are found to have a significant impact on budget goal commitment, and negatively influences managers’ propensity to create slack. Further analyses indicatethat the direct relationship between budget participation and manager’s propensity to create slack was insignificant, which suggests that fairness and goal commitment mediate the relationship between budget participation and manager’s propensity to create slack.Keywords: Budget, Distributive Fairness, Procedural Fairness, Trust, GoalCommitment, Budget Slack.