THE EFFECT OF INTERACTIVE BUDGETING ON INDIVIDUAL CREATIVITY THROUGH THE MEDIATION OF ROLE CLARITY

Tri Rahayu Saputri; Grace Tianna Solovida

doi:10.34152/fe.18.2.256-266

THE EFFECT OF INTERACTIVE BUDGETING ON INDIVIDUAL CREATIVITY THROUGH THE MEDIATION OF ROLE CLARITY

Tri Rahayu Saputri, Grace Tianna Solovida

Abstract

This study aims to analyze the effect of interactive budgeting on individual creativity through the clarity of roles as a mediating variable in export furniture companies in Jepara. This study uses interactive budget variables as independent variables, individual creativity as the dependent variable and role clarity as a mediating variable. The method used is quantitative, primary data obtained through distributing questionnaires and analyzed using Partial Least Square (PLS). The sampling technique used purposive sampling method and obtained a sample of 55 export furniture companies in Jepara Regency. The results showed that interactive budgeting had a positive and significant effect on individual creativity, interactive budgeting had a positive and significant effect on role clarity and role clarity had a positive and significant effect on individual creativity. Meanwhile, role clarity mediates the effect of interactive budgeting on individual creativity partially.

Keywords

Interactive Budget, Individual Creativity, Role Clarity

Full Text:

PDF

References

Anggraini, R. (2020). Kemenperin Optimalkan Potensi Industri Furnitur Nasional. Kemenperin. https://www.kemenperin.go.id/artikel/21626/Kemenperin-Optimalkan-Potensi-Industri-Furnitur-Nasional.

Anggriawan. (2017). Efek Mediasi Kejelasan Peran, Keadilan Prosedural dan Motivasi Pada Pengaruh Pengukuran Kinerja Non finansial Terhadap Kinerja Manajerial. Riset Akutansi Tirtayasa, 01(01), 200–220.

Bedford, D. S., Speklé, R. F., & Widener, S. K. (2022). Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic. Accounting, Organizations and Society, xxxx.

BPS Kabupaten Jepara. (2022). Kabupaten Jepara Dalam Angka 2022. Badan Pusat Statistik. https://jeparakab.bps.go.id/

Burkert, M., Fischer, F. M., & Schäffer, U. (2011). Application of the controllability principle and managerial performance: The role of role perceptions. Management Accounting Research, 22(3), 143–159.

Chen, C. X. (2017). Management Control for Stimulating Different Types of Creativity: The Role of Budgets. Journal of Management Accounting Research, 29(3), 23–26.

Chong, K. M., & Mahama, H. (2014). The impact of interactive and diagnostic uses of budgets on team effectiveness. Management Accounting Research.

Curtis, E., Lillis, A. M., & Sweeney, B. (2017). Simons’ Levers of Control Framework: Commensuration within and of the Framework. In Advances in Management Accounting (Vol. 28, pp. 87–121).

Dataindustri.com. (2021). Tren Data Volume Ekspor Furnitur di Indonesia, 2005 – 2021. https://www.dataindustri.com/produk/tren-data-volume-ekspor-furnitur-di-indonesia/

Deci, E. L., & Ryan, R. M. (1987). The Support of Autonomy and the Control of Behavior. Journal of Personality and Social Psychology, 53(6), 1024–1037.

Erlangga. (2020). Perjuangan Pelaku Usaha Mebel di Tengah Pandemi Covid-19. Koran Sindo. https://economy.okezone.com/view/2020/11/26/4/68970/perjuangan-pelaku-usaha-mebel-di-tengah-pandemi-covid-19

Franco-Santos, M., Lucianetti, L., & Bourne, M. (2012). Contemporary performance measurement systems: A review of their consequences and a framework for research. Management Accounting Research, 23(2), 79–119.

Fried, Y., Slowik, L. H., Shperling, Z., Franz, C., Ben-David, H. A., Avital, N., & Yeverechyahu, U. (2003). The moderating effect of job security on the relation between role clarity and job performance: A longitudinal field study. Human Relations, 56(7), 787–805.

Garrison, R. H., Noreen, E. W., Brewer, P. C., & McGowan, A. (2010). Managerial Accounting. In Issues in Accounting Education (Vol. 25, Issue 4).

Ghozali, I. (2016). Aplikasi Analisis multivariete dengan program IBM SPSS 23 (Edisi 8). Cetakan Ke VIII. Semarang: Badan Penerbit Universitas Diponegoro, 96.

Hair, J. F., Ringle, C. M., & Sarstedt, M. (2013). Partial Least Squares Structural Equation Modeling: Rigorous Applications, Better Results and Higher Acceptance. Long Range Planning, 46(1–2), 1–12.

Henri, J. (2006). Management control systems and strategy : A resource-based perspective. 31, 529–558.

Islamiyah, S., & Suciptaningsih, O. A. (2018). City Branding, Kreativitas, dan Modal Usaha Mebel Kecamatan Tahunan Kabupaten Jepara Tahun 2018. 188–194.

Juliandi, A. (2018). Structural equation model based partial least square SEM-PLS Menggunakan SmartPLS. Jurnal Pelatihan SEM-PLS Program Pascasarjana Universitas Batam, 16–17.

Kundu, S. C., Kumar, S., & Lata, K. (2020). Effects of perceived role clarity on innovative work behavior: a multiple mediation model. RAUSP Management Journal, 55(4), 457–472.

Lau, C. M. (2015). The Effects of Nonfinancial Performance measures on Role Clarity, Procedural Fairness and Managerial Performance. Pacific Accounting Review, 27(2), 142–165.

Luft, J., & Shields, M. D. (2006). Mapping Management Accounting: Graphics and Guidelines for Theory-Consistent Empirical Research. Handbooks of Management Accounting Research, 27–95.

Marginson, D., McAulay, L., Roush, M., & van Zijl, T. (2014). Examining a positive psychological role for performance measures. Management Accounting Research, 25(1), 63–75.

Moulang, C. (2015). Performance measurement system use in generating psychological empowerment and individual creativity. Accounting and Finance, 55(2), 519–544.

Pratadina, A., Sari, R. N., & Azhar, A. (2015). Pengaruh Sistem Pengendalian Manajemen terhadap Kreatifitas Manajer dengan Motivasi sebagai Variabel Intervening. Jurnal Ekonomi KIAT, 26(2), 14–21.

Ryan, R. M., & Deci, E. L. (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist, 55(1), 68–78.

Sawyer, J. E. (1992). Goal and Process Clarity: Specification of Multiple Constructs of Role Ambiguity and a Structural Equation Model of Their Antecedents and Consequences. Journal of Applied Psychology, 77(2), 130–142.

Shihab, M. R. (2014). Meningkatkan pemasaran mebel kayu secara online melalui strategi e-business bagi Asosiasi Pengrajin Kecil Jepara (APKJ), Jawa Tengah: Studi Kasus di APKJ dan CIFOR Comparing the approaches of small, medium, and large organisations in achieving IT and busi. February 2014. http://www.javamebel.com

Sitepu, E. M. P., Appuhami, R., & Su, S. (2020). How does interactive use of budgets affect creativity? Pacific Accounting Review, 32(2), 197–215.

Speklé, R. F., van Elten, H. J., & Widener, S. K. (2017). Creativity and control: A paradox—Evidence from the levers of control framework. Behavioral Research in Accounting, 29(2), 73–96.

Sun, L. Y., Zhang, Z., Qi, J., & Chen, Z. X. (2012). Empowerment and creativity: A cross-level investigation. Leadership Quarterly, 23(1), 55–65.

Van Uden, A., Knoben, J. dan Vermeulen, P. (2014). Human Capital and Innovation in Developing Countries: A Firm Level Study. Institute for Management Research, Nijmegen Institute for Management Research, Radboud University.

World Economic Forum. (2018). The Global Competitiveness Report 2018 (Insight Report). World Economic Forum, Geneva.

DOI: https://doi.org/10.34152/fe.18.2.256-266