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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.
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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
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3.2. Variable measurements