Sample of the study

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2.2.5 Participatory in Budgeting and Task Performance

It would be argue that an increase of individual participation may have positive link with an increase of individual performance Leach-López, Stammerjohan, Lee and Stammerjohan 2015.Individual consider that they can successfully to take their task as they use proactive ways Tims, Bakker and Derks 2014. It is common way for individual find various tasks that they feel it can be done or the task is challenging. Since individual involve on making decision in budgeting, they may consider that various worksare achievable. Empirical evindence found that there is a positive relationship between Participatory in Budgeting and task performance. For example study carried out by Leach-López, Stammerjohan, Lee and Stammerjohan 2015 found that budgetingincrease individual performance H5 : Participatory in Budgeting has a positive effect on task performance.

3. Methodology of the study

3.1. Sample of the study

This research utilizes a surve study in the banking sector. The banking sector is selected because banking industry is ‘a reflection of a ‘successful’ organizationJohnston, Brignall and Fitzgerald 2002. Therefore, this study contributes to literature of the enhancement of performance measurerment system aspects on individual behavior throughtoutorganisational. In addition, a selection of banking industries as a part of financial institution as it is ‘actively debating their choice of value drives and performance measures’ Ittner, Larcker and Randall 2003, p. 722. Based on the banking sector, we focus on Banks thata list in the Indonesia Stock Exchange as “all the largest and most advanced companies in Indonesia companies are listed in this directory. This permits our sample to include these largest and most advanced companies and may be advantageous because large companies are more likely to employ multiple […] measures than small companies Lau and Sholihin 2005, p. 401. Simposium Nasional Akuntansi XIX, Lampung, 2016 11 Questionnaire distribution strategies of the study, we follows O‟Connor, Vera-Muñoz et al.‟s 2011, p. 368 and Lau Sholihin 2005 suggestion that sending more than one questionnaire each banks as those may reduce bias. This is supported by Van der Stede, Young, Chen‟s 2005, p. 666 who reason that „ using one respondent weakens the validity of the study because a single individual often cannot reasonably reflect the beliefs of an entire organization ”. According to200 questionaire distribution, we receipt 89 respon rate that all data are usable 44 . According to Gudono and Mardiyah2000 that the acceptance of above respond rate is quite excellent in Indonesia as the average of respon rate of survey study in the country is below 20. The following Table 1 illustrates demographic information of the study: Table 1: Demographic information of respondents. Respondents’ Characteristics ‘n’ Cumulative Cumulative Gender Men Women Missing Data 38 49 2 38 87 88 43.7 56.3 43.7 100 Age 30 31-40 41-50 51 Missing Data 35 38 10 4 2 35 73 83 87 89 40.2 43.7 11.5 4.6 40.7 83.9 95.4 100 Education Senior High School DiplomaBachelor MasterDoctoral Missing Data 5 68 1 14 5 73 74 89 6.6 91.9 1.4 6.8 98.6 100 Position Head of Division Head of sub division Head of Unit Staff Other .. 1 3 6 77 2 1 4 10 87 89 1.1 3.4 8.8 87.5 1.1 1.1 4.5 11.4 98.9 100 Division Marketing Customer Service Human Resources Other Missing Data 34 22 3 27 3 34 56 59 86 89 39.5 25.6 3.5 31.4 39.5 65.1 68.6 100 Simposium Nasional Akuntansi XIX, Lampung, 2016 12

3.2. Variable measurements