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The effect of Managerial Ability towards Earning Quality with Audit Committee as Moderating Variable
No full textThe development of corporate social responsibility in accounting research: evidence from Indonesia
No full textKEKETATAN ANGGARAN DAN KELELAHAN EMOSIONAL: AMBIGUITAS PERAN SEBAGAI MEDIATOR DAN KEPERCAYAAN SEBAGAI MODERATOR
Get PDFThe COVID-19 pandemic has significantly impacted the hospitality sector, including decreased revenue and low occupancy rates, forcing hotel management to implement budget tightness. This study aims to analyze the effect of changes in budget tightness on emotional exhaustion through role ambiguity as a mediator, with trust in senior management as a moderator. This study uses quantitative methods with questionnaires distributed to star hotel managers in West Java. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results showed that budget tightness has a positive relationship with role ambiguity, which in turn increases emotional exhaustion. In addition, trust in senior management strengthens the relationship between budget tightness and role ambiguity. These findings emphasize the importance of role clarity and management strategies to reduce emotional exhaustion amid budget pressures. Practical implications of this study include developing policies that support employee well-being as well as improving communication and training to help employees cope with role ambiguity. This study contributes to the literature by expanding the understanding of the relationship between budget tightness, role ambiguity, emotional exhaustion, and trust in senior management in the post-COVID-19 pandemic hospitality industry.
Keywords: budget tightness, role ambiguity, emotional exhaustion, trustPandemi COVID-19 telah memberikan dampak signifikan terhadap sektor perhotelan, termasuk penurunan pendapatan dan tingkat hunian yang rendah, yang memaksa manajemen hotel untuk menerapkan pengetatan anggaran. Studi ini bertujuan untuk menganalisis pengaruh keketatan anggaran terhadap kelelahan emosional melalui ambiguitas peran sebagai mediator, dengan kepercayaan pada manajemen senior sebagai moderator. Penelitian ini menggunakan metode kuantitatif dengan kuesioner yang disebarkan kepada manajer hotel berbintang di Jawa Barat sebanyak 100 kuesioner yang terisi lengkap dan dapat di analisa. Data dianalisis menggunakan Partial Least Square Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa keketatan anggaran memiliki hubungan positif dengan ambiguitas peran, yang pada akhirnya meningkatkan kelelahan emosional. Selain itu, kepercayaan pada manajemen senior memperkuat hubungan antara keketatan anggaran dan ambiguitas peran. Temuan ini menekankan pentingnya kejelasan peran dan strategi manajemen untuk mengurangi kelelahan emosional di tengah tekanan anggaran. Implikasi praktis dari penelitian ini mencakup pengembangan kebijakan yang mendukung kesejahteraan karyawan serta peningkatan komunikasi dan pelatihan untuk membantu karyawan mengatasi ketidakjelasan peran. Penelitian ini berkontribusi pada literatur dengan memperluas pemahaman tentang hubungan antara keketatan anggaran, ambiguitas peran, kelelahan emosional, dan kepercayaan pada manajemen senior di industri perhotelan pasca-pandemi COVID-19.
Kata kunci: keketatan anggaran, ambiguitas peran, kelelahan emosional, kepercayaa
PERAN KEADILAN DAN PEMBAGIAN INFORMASI DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN KINERJA KARYAWAN
Get PDFThis study aims to analyze the effect of budget participation, procedural justice, and information sharing on employee performance. By examining these three factors, the research seeks to understand how budget involvement influences employees\u27 effectiveness in achieving organizational goals. The research was conducted using primary data collected through an online questionnaire distributed to 158 managers from trading, manufacturing, and service companies in West Java who were actively involved in budgeting. The data was analyzed using Partial Least Square (PLS) techniques with a structural equation model (SEM) approach to ensure the validity and reliability of the findings. The results indicate that budget participation, procedural justice, and information sharing positively impact employee performance. Moreover, the relationship between budget participation and employee performance is mediated by the role of information sharing and procedural justice, highlighting the importance of a fair and transparent budgeting process. However, this study has certain limitations. It employs a cross-sectional design, meaning that data was collected at a single point in time, reflecting only a specific period\u27s circumstances. Despite this limitation, the study provides valuable insights for management in enhancing employee performance through effective budgeting practices. Additionally, these findings can assist accountants and managers in designing budget systems that are more adaptive to employee needs and better aligned with organizational objectives.Keywords: Budget Participation, Procedural Fairness, Information Sharing, Employee PerformancePenelitian ini menganalisis pengaruh partisipasi anggaran, keadilan prosedural, dan pembagian informasi terhadap kinerja karyawan. Dengan menguji ketiga faktor tersebut, penelitian ini bertujuan memahami bagaimana keterlibatan dalam penyusunan anggaran memengaruhi efektivitas karyawan dalam mencapai tujuan organisasi. Penelitian ini menggunakan data primer yang dikumpulkan melalui kuesioner online dari 158 manajer di perusahaan perdagangan, manufaktur, dan jasa di Jawa Barat yang terlibat dalam penyusunan anggaran. Data dianalisis menggunakan teknik Partial Least Square (PLS) dengan pendekatan model persamaan struktural (SEM) untuk memastikan validitas dan reliabilitas temuan. Hasil penelitian menunjukkan bahwa partisipasi anggaran, keadilan prosedural, dan pembagian informasi berpengaruh positif terhadap kinerja karyawan. Selain itu, hubungan antara partisipasi anggaran dan kinerja karyawan dimediasi oleh pembagian informasi dan keadilan prosedural, menekankan pentingnya proses penyusunan anggaran yang adil dan transparan. Penelitian ini memiliki keterbatasan karena menggunakan desain cross-sectional, di mana data dikumpulkan pada satu titik waktu sehingga hanya mencerminkan kondisi dalam periode tertentu. Meski demikian, temuan ini memberikan wawasan berharga bagi manajemen dalam meningkatkan kinerja karyawan melalui praktik penganggaran yang efektif. Selain itu, hasil penelitian dapat membantu akuntan dan manajer merancang sistem anggaran yang lebih adaptif terhadap kebutuhan karyawan serta selaras dengan tujuan organisasi.
Kata kunci: Partisipasi Anggaran, Keadilan Prosedural, Konsep Berbagi Informasi, Kinerja Karyawa
The Roles of Workplace Culture In The Relationship Between Performance Appraisal Effectiveness and Employee Outcomes
Get PDFAbstract. This study aims to examine the effect of performance appraisal effectiveness on employee outcomes through the role of workplace culture. Survey method is used for data collection. Partial Least Square (PLS) is used as data analysis on 100 samples of retail companies in West Java, Indonesia. The results show that performance appraisal effectiveness has a positive effect on workplace culture; workplace culture has a positive effect on employee outcomes (managerial performance and job involvement). The results also prove that workplace culture mediates the effect of performance appraisal effectiveness on employee outcomes. The study has practical implications that it is very important for organizations to consider the importance of a positive workplace culture when designing a performance appraisal system that is not only good but also effective in improving employee outcomes.Keywords: Performance appraisal effectiveness, employee outcomes, workplace cultureAbstrak. Penelitian ini bertujuan untuk menguji pengaruh efektivitas penilaian kinerja terhadap hasil kerja karyawan melalui peran budaya tempat kerja. Pengumpulan data menggunakan metode survei. Analisis data menggunakan Partial Least Square (PLS) pada 100 sampel perusahaan ritel di Jawa Barat, Indonesia. Hasil penelitian menunjukkan bahwa efektivitas penilaian kinerja berpengaruh positif terhadap budaya kerja; budaya tempat kerja memiliki pengaruh positif pada hasil karyawan (kinerja manajerial dan keterlibatan kerja). Hasil penelitian juga membuktikan bahwa budaya tempat kerja memediasi pengaruh efektivitas penilaian kinerja terhadap hasil kerja karyawan. Studi ini memiliki implikasi praktis bahwa sangat penting bagi organisasi untuk mempertimbangkan pentingnya budaya tempat kerja yang positif ketika merancang sistem penilaian kinerja yang tidak hanya baik tetapi juga efektif dalam meningkatkan hasil kerja karyawan.Kata kunci:Efektivitas penilaian kinerja, hasil kerja karyawan, budaya tempat kerj
Effect of Attributions on Consumer Response to CSR Efforts with Consumer Trust as the Moderator
Get PDFThis study aims to examine the effect of other and self-serving attributions on the consumer response to corporate social responsibility (CSR) efforts with consumer trust as the moderator. This study also examines the differences in perceptions between men and women in assessing the motives of CSR efforts. Data were collected through a questionnaire survey of 122 students at a private university in Bandung. Multiple linear regression, independent simple T-Test, and F test were used for data analysis. Results prove that other-serving attributions have a positive effect on consumer response to CSR efforts. Meanwhile, self-serving attributions have a negative effect on consumer response to CSR efforts. When moderated by consumer trust in the firm, other-serving attributions will increase the consumer response to CSR efforts, whereas self-serving attributions will further reduce the consumer response to CSR efforts. Differences in perceptions are found between men and women regarding the consumer response to CSR efforts. This study implies that the development of CSR efforts needs to consider attributions and consumer trust in the firm
The Effect of Organizational Politics on Budgetary Participation with Procedural Fairness as a Mediation
Get PDFOrganizational politics and budgeting are the phenomena that exist in every organization. This study aims to examine the effect of organizational politics on budgetary participation through procedural fairness. Organizational politics refers to three dimensions, namely general political behavior, politics of going along to get ahead, and politics of pay and promotion policies. Data were collected through a questionnaire survey to 128 managers in the retail sector of the modern supermarket in Bandung, West Java, Indonesia. The data was processed using the structural equation model and Sobel test. This study shows that, firstly, general political behavior, politics of going along to get ahead, pay and promotion policies have a negative effect on procedural fairness. Second, procedural fairness has a positive effect on budgetary participation. Third, procedural fairness mediates the relationship between each organizational political dimension and budgetary participation. This study supports the theory of organizational politics and procedural fairness and has the implications for budgeting practices, namely that it is important to consider employee\u27s perceptions of organizational politics because it has an impact on reducing the sense of fairness and eventually on budgetary participation
Ethical environments in university and plagiarism evidence from Indonesia
Get PDFAccountant educators are among those who are blamed for scandals in practice because the journey of ethical learning is believed to begin in the college. Therefore, this study investigated the perceptions of accountant educators about the ethical environment in colleges and plagiarism behavior. More specifically, this study compared the perceptions of accountant educators in: i) State and private universities; ii) A-accredited universities and B-accredited universities, and examined the relationship between ethical environment and plagiarism. Comparative analysis (t test and one-way ANOVA) and regression analysis methods are used for data analysis. Based on the responses of 147 accountant educators, it was found that accountant educators who work at state universities and at A-accredited universities perceive an ethical environment significantly stronger than accountant educators who work at private universities and at B-accredited universities. Average of the respondents perceived plagiarism behavior as unethical. There were differences in the perception of the ethical environment in terms of gender and academic position, and there were significant differences in plagiarism behavior in terms of type and institutional accreditation, working period, and academic position. The findings also showed that the perception of the ethical environment has a negative effect on plagiarism behavior
Data Analytics Skills: Is Accounting Curriculum Ready?
Get PDFData assets that become very vast, unstructured, and move in a fast pace as a result of the digitalization of organizational business processes have a substantial impact and may have implications for greater advantages from data analytics. This creates a need for modifications to accounting education. This study examines how data analytics is integrated into the accounting curriculum. Through an online survey of 238 accounting educators. The findings indicate a gap between the need and actual conditions incorporating data analytics capabilities into the curriculum, with a scarcity of resources with data analytic skills serving as the main cause. The findings have implications for all stakeholders involved in accounting education in Indonesia, encouraging them to collaborate to anticipate the potential effects of the Industry 4.0 revolution, particularly about the graduates’ data analytics skills and ability to make the best business decisions
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