Yuliansyah, Yuliansyah (2018) Budgetary Participation and Its Impact on Individual Performance. Tourism and Hospitality Management journal, 24 (2). ISSN 1847-3377


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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.

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: YULIANSYAH
Date Deposited: 23 Sep 2019 03:49
Last Modified: 23 Sep 2019 03:49
URI: http://repository.lppm.unila.ac.id/id/eprint/14326

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