Research Article
Support for Transformational Leadership through Fairness and Accountability in the Implementation of Performance-Based Budgeting for Indonesian Private Universities
@INPROCEEDINGS{10.4108/eai.10-8-2022.2320924, author={Erna Handayani and Tiara Pandansari and Mukhlis Prasetyo Aji and Sri Wahyuni and Ira Hapsari}, title={Support for Transformational Leadership through Fairness and Accountability in the Implementation of Performance-Based Budgeting for Indonesian Private Universities}, proceedings={Proceedings of the 3rd International Conference of Business, Accounting, and Economics, ICBAE 2022, 10-11 August 2022, Purwokerto, Central Java, Indonesia}, publisher={EAI}, proceedings_a={ICBAE}, year={2022}, month={8}, keywords={performance-based budgeting fairness accountability transformational leadership mediation}, doi={10.4108/eai.10-8-2022.2320924} }- Erna Handayani
Tiara Pandansari
Mukhlis Prasetyo Aji
Sri Wahyuni
Ira Hapsari
Year: 2022
Support for Transformational Leadership through Fairness and Accountability in the Implementation of Performance-Based Budgeting for Indonesian Private Universities
ICBAE
EAI
DOI: 10.4108/eai.10-8-2022.2320924
Abstract
This study examines in depth the role of transformational leadership support in implementing performance-based budgeting. Used a questionnaire compiled using the dimensions for transformational leadership, and the guidelines of the Indonesian National Governance Committee to measure fairness and accountability. Data analysis with structural equation modeling (SEM) with smartPLS 3.0. The results showed positive transformational leadership support for implementing performance-based budgeting with a T-value of 1.967 > 1.96, support for fairness resulted in a T-value of 9.289 in a positive direction. The results of testing the direct effect of fairness produce a statistical T-value of 6.858.. Next is the mediating relationship between fairness and accountability variables between transformational leadership and performance-based budgeting. The results of the statistical T-value support are 5.420 for the significant transformational leadership effect on performance-based budgeting through fairness. On the other hand, the results are not significant, with a statistical T-value of 0.111 to explain the mediation relationship between accountability and transformational leadership and performance-based budgeting. The results of the overall research model are indicated by the R2 value obtained of 0.560; thus, all variables affect the implementation of the performance-based budget of private universities in Indonesia by 56%.