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The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance Etty Murwaningsari
Gadjah Mada International Journal of Business Vol 10, No 2 (2008): May - August
Publisher : Master in Management, Faculty of Economics and Business, Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (107.738 KB) | DOI: 10.22146/gamaijb.5572

Abstract

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.
Analysis of Effect of Power Distance, Power Avoidance, Individualism, Masculinity and Time Orientation Toward Auditing Behavior with Mediation of Locus of Control Limajatini Limajatini; Etty Murwaningsari; Khomsiyah Khomsiyah
eCo-Fin Vol 1 No 1 (2019): Report Assigment
Publisher : Komunitas Dosen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (335.669 KB) | DOI: 10.32877/ef.v1i1.53

Abstract

The occurrence of financial scandals have been concerned by many public accountants to provide more ethical awareness to work ethically. In the task of auditing, public accountants are often faced with ethical dilemmas caused auditing conflict. This study focused on the effect of locus of control and how public accountants and auditors aware the effect toward their auditing behavior. We used causal and descriptive research design to measure the effects of cultural, ethical behavior among accountants and auditors with moderation of locus of control. Our study results showed that, firstly, power distance between the auditors and accountants will affect their ethical behavior in the work. Secondly, the avoidance of uncertainty among the auditors will affect their ethical behavior toward accountants. Thirdly, the attitude of individualism among the auditors and accountants also will affect their ethical behavior in auditing tasks. The attitude of masculinity also impacted on their ethical behavior to fulfill the auditing tasks. Time orientation has more significant result which impacting their ethical behavior. Finally, Locus of control can strengthening the power distance and ethical conduct among accountants and auditors. This study contributed to expand the auditing knowledge and the factors that impact on their ethical behavior in auditing tasks.
Achieving Green Competitive Advantage Through Organizational Green Culture, Business Analytics and Collaborative Competence: The Mediating Effect of Eco-Innovation Dian Widiyati; Etty Murwaningsari
International Journal of Social and Management Studies Vol. 2 No. 4 (2021): Agustus 2021
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (561.926 KB) | DOI: 10.5555/ijosmas.v2i4.57

Abstract

This research determines to inspect the contribution of the eco-innovation (EI) in transforming the organizational green culture (OGC), business analytics (BA) and collaborative competence (CC) to enhance of green competitive advantage (GCA). Structural equation model was developed to illustrate connection between organizational green culture, business analytics, collaborative competence, eco-innovation and GCA by escorting a survey of 169 Indonesian state-owned company managers. These results reveals that OGC has a sig. positive effect on EI, business analytics does not have a sig. positive clout on EI, CC has a significant positive clout on EI, organizational green culture has a positive clout on GCA, business analytics has no positive clout on GCA, CC has no positive clout on GCA and EI has a sig. positive clout on GCA, while EI as a partial mediator between organizational green culture and GCA, eco-innovation is not a mediating variable between business analytics and GCA and EI as a full mediator between collaborative competence and GCA. This research expands the debate by examining eco-innovation and business analytics in obtaining GCA of how companies can spring up with the well-being system.
The Role Of Enterprise Risk Management And Digital Transformation On Sustainable Banking In Indonesia Indra Saputra; Etty Murwaningsari; Yvonne Augustine
Neo Journal of economy and social humanities Vol 2 No 1 (2023): Neo Journal of Economy and Social Humanities, March 2023
Publisher : International Publisher (YAPENBI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56403/nejesh.v2i1.85

Abstract

This research investigates the role of Enterprise Risk Management and Digital Transformation in banking sustainability in Indonesia. Banking demands good performance from its owners and shareholders to carry out operational activities on an ongoing basis. In this study, the target population is the Indonesian Banking Sector, which has a digital banking transformation experience. The data was collected by administering questionnaires to the Director/Manager/Division Head/Branch Head of the company. Data were analyzed using descriptive and verification analysis using Partial Least Square (PLS) Structural Equation Modeling (SEM). Additional moderation analysis was also employed to examine the element of mediation. The findings reveal that Enterprises Risk Management and Digital Transformation Banking significantly and positively influence banking sustainability in Indonesia. The Moderation Variable used is that knowledge management cannot improve the relationship between Enterprises Risk Management and Digital Transformation Banking on Banking Sustainability in Indonesia. The issue of sustainability in the financial services involve many aspects; therefore, the key to the sustainability strategy is the awareness from the banking sector of relevant impacts and robust risk management. Technological developments in the banking sector have significant implications for banking which have an impact on corporate survival.