Purnamasari, Dian Indri and Rahmawati, Rahmawati and Mulyanto, Mulyanto (2015) The Impact of a Dynamic Environment on Budgetary Participation with Information Processing as a Mediating Variable (An Empirical Study on Public SOE Managers and Staff Perception in Indonesia). In: USM International Conference on Social Sciences 2015 (USM-ICOSS 2015), 27-28 Agustus 2015, Penang, Malaysia.
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Abstract
The study aims to find empirical evidence and to assess the factors influencing budgetary participation, which are the impacts of: (i) a dynamic environment on budgetary participation, (ii) a dynamic environment on information processesing (task exceptions, task analysis, information technology, and information system), (iii) information processesing on budgetary participation, and (iv) information processesing that mediates the impact of a dynamic environment on budgetary participaion. The study uses primary data from mail survey on the perception of Planning and Budgeting staff in 19 public SOEs in Indonesia. The study used path analysis to identify several factors that influence budgetary participation. The results indicate that (i) a dynamic environment has a positive impact on budgetary participation, (ii) a dynamic environment has a positive impact on information processes (task exception, task analysis, information technology, and information system), (iii) information processesing has a positive impact on budgetary participatio, and (iv) information processesing mediates the impact of dynamic environment on budgetary participation. Keywords: dynamic environment, information processesing, budgetary participation, task analysis, technology
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | DR PURNAMASARI DIAN INDRI |
| Date Deposited: | 12 Sep 2017 08:00 |
| Last Modified: | 12 Sep 2017 08:00 |
| URI: | http://eprints.upnyk.ac.id/id/eprint/12819 |
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