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DAMPAK PENGETATAN ANGGARANDENGANINTENSITAS PARTISIPASI ANGGARANSEBAGAI VARIABEL MODERASI
This study aims to analyze the impact of budget tightening on role stress, withbudget participation intensity as a moderating variable. The researchis motivated by the decline in the performance of Indonesia’s manufacturingindustry, indicated by the weakening Purchasing Manager’s Index (PMI) andincreasing pressure from import policies and competition with low-cost foreignproducts. Although budget tightening is necessary for ef iciency, it often leads tounintended consequences such as role conflict, ambiguity, and emotional exhaustion among managers and employees. This research utilizes Goal Setting theory and Social Cognitive theory as its foundation. The study was conducted at a large-scale manufacturingcompany in Banten Province, with all managers with a minimum of five years of service as respondents. The data collection method used was a questionnaire, which was directly addressed to appointed employees. The analysis model usedwas the Structural Equation Model (SEM), a theory-based and conceptuallybased approach from the AMOS (Analysis of Moment Structure) softwarepackage.The findings show that budget tightening has an ef ect on role conflict and role ambiguity, but does not influence role overload. In addition, the threecomponents of role stress were found to af ect emotional exhaustion andorganizational performance. However, role overload was found to have nosignificant impact on organizational performance. Furthermore, the intensityof budget participation was able to moderate the ef ect of budget tighteningonrole overload and role ambiguity. These results are expected to providepractical implications for organizations, particularly in the manufacturingsector, in designing budgetary systems that are not only ef icient but alsocapable of safeguarding employees’ psychological well-being and enhancingorganizational performance.
DOKTOR ILMU AKUNTANSI, UNIVERSITAS SULTAN AGENG TIRTAYASA
DAMPAK PENGETATAN ANGGARANDENGANINTENSITAS PARTISIPASI ANGGARANSEBAGAI VARIABEL MODERASI (Text)
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H Social Sciences (General)
HF5601 Accounting