Hubungan Penyertaan Belanjawan dan Regangan Belanjawan di Industri Perhotelan: Peranan Keadilan Prosedur
Budget Participation and Budget Slack Relations in Hotel Industry: The Role of Procedural Justice

Jabatan Perdagangan
Politeknik Port Dickson
Km 14, Jalan Pantai
71050 Si Rusa, Negeri Sembilan, MALAYSIA.

suhaiti@polipd.edu.my

Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.

amiza@ukm.edu.my

Fakulti Ekonomi dan Pengurusan
Universiti Kebangsaan Malaysia
43600 UKM Bangi, Selangor, MALAYSIA.

ruhanita@ukm.edu.my

Abstract

The focus of this study is to investigate the association between budget slack and budget participation, examining the role of procedural justice on managers in the hotel industry. The participants in the study were 164 department managers working in hotels registered with Malaysian Association of Hotels (MAH). Mailed questionnaires were used to collect the data. Budget participation was measured using Milani’s (1975) instrument, while budget slack was assessed following Stede (2000), whom conceptualized the variable in terms of actual budget slack practice rather than the intention of doing slack. Extending the agency relationships, this study used Theory of Mind (ToM) to test the significance of procedural justice to moderate budget participation and budget slack relationship. The finding shows that the interactive effect between justice procedures and budgetary participation is negatively related to budget slack, and thus suggest that the practice of slack can be reduced given that employees believe that justice is being practiced by their employers.

Keywords

agnecy; Budget; budget slack; hotel industry; procedural justice

Citation

Ku Ahmad, K. A., Mohd Amir, A. M., & Maelah, R. (2015). Hubungan Penyertaan Belanjawan dan Regangan Belanjawan di Industri Perhotelan: Peranan Keadilan Prosedur. Jurnal Pengurusan, 45, 61–72.

@article{ahmad2015hubungan,
  title={Hubungan Penyertaan Belanjawan dan Regangan Belanjawan di Industri Perhotelan: Peranan Keadilan Prosedur},
  author={Ku Ahmad, Ku Ahmisuhaiti and Mohd Amir, Amizawati and Maelah, Ruhanita},
  journal={Jurnal Pengurusan},
 

volume={45},
  number={},
  pages={61—72},
  year={2015},
  doi={},
  publisher={Penerbit UKM},
}

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45 (2015) 61 – 72

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