Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia

Research Article

Budgeting Analysis Model: Gender as a Moderating Variable In Manufacturing Companies in East Java

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  • @INPROCEEDINGS{10.4108/eai.3-10-2019.2291922,
        author={Dwi  Suhartini and Hero  Priono and Astrini Aning Widoretno and Saiful  Anwar and Fajar Syaiful Akbar},
        title={Budgeting Analysis Model: Gender as a Moderating Variable In Manufacturing Companies in East Java},
        proceedings={Proceedings of the 2nd International Conference on Economics, Business, and Government Challenges, EBGC 2019, 3 October, UPN " Veteran" East Java, Surabaya, Indonesia},
        publisher={EAI},
        proceedings_a={EBGC},
        year={2020},
        month={2},
        keywords={participative budgeting dysfunctional behavior gender},
        doi={10.4108/eai.3-10-2019.2291922}
    }
    
  • Dwi Suhartini
    Hero Priono
    Astrini Aning Widoretno
    Saiful Anwar
    Fajar Syaiful Akbar
    Year: 2020
    Budgeting Analysis Model: Gender as a Moderating Variable In Manufacturing Companies in East Java
    EBGC
    EAI
    DOI: 10.4108/eai.3-10-2019.2291922
Dwi Suhartini1,*, Hero Priono1, Astrini Aning Widoretno1, Saiful Anwar1, Fajar Syaiful Akbar1
  • 1: UPN Veteran Jawa Timurt, Raya Rungkut Madya Street, Surabaya, Indonesia
*Contact email: suhartinidwi7@gmail.com

Abstract

Budgeting is one of the most important tools to facilitate management tasks in achieving organizational goals, especially in responding to the challenges of the Asean Economic Community. However, companies are not able to achieve organizational goals when there are deviations of human behavior involved in budgeting and will have an impact on the company's poor performance. The purpose of this study is to examine and analyze the effect of participatory budgeting on gender-moderated dysfunctional behavior. This research uses quota sampling technique with survey method. The data collected was 128 questionnaires. The analysis unit used was the functional manager of a manufacturing company in East Java. Technical analysis using PLS. The results showed that participatory budgeting can reduce dysfunctional behavior. The role of gender as a prediction in reducing dysfunctional behavior. Female managers have not been shown to behave more ethically in preparing budgets. The contribution of this research is to enrich behavioral accounting knowledge in management accounting studies, and also to give discourse to business people that the empowerment of psychological aspects can reduce dysfunctional behavior in participatory budgeting