Hubungan Penyertaan Belanjawan dan Regangan Belanjawan di Industri Perhotelan: Peranan Keadilan Prosedur

Ku Ahmisuhaiti Ku Ahmad, Amizawati Mohd. Amir, Ruhanita Maelah

Abstract


ABSTRAK

Fokus kajian ini adalah untuk mengkaji hubungan regangan belanjawan dengan penyertaan belanjawan, melihat kepada peranan keadilan prosedur di kalangan pengurus dalam industri perhotelan. Responden kajian ini ialah 164 pengurus hotel yang berdaftar dengan Persatuan Hotel Malaysia (MAH). Soal selidik telah digunakan untuk mengumpul data. Tahap penyertaan belanjawan diukur menggunakan pengukuran Milani (1975), sementara regangan belanjawan dinilai mengikut kaedah Stede (2000), yang mengukur tahap regangan berdasarkan amalan sebenar, bukannya sekadar niat untuk melakukan regangan belanjawan. Lanjutan daripada hubungan agensi, kajian ini menggunakan Teori Minda (ToM) untuk menguji pentingnya persepsi keadilan prosedur sebagai pemoderat hubungan antara penyertaan belanjawan dan tahap regangan. Penemuan kajian membuktikan bahawa kesan interaktif antara keadilan prosedur dan penyertaan belanjawan adalah berhubungan secara negatif dengan amalan regangan belanjawan. Ini menandakan bahawa amalan regangan mampu dikurangkan sekiranya individu pekerja percaya keadilan dipraktikkan oleh pihak majikan.

Kata kunci: Belanjawan; keadilan prosedur; regangan belanjawan; agensi; industri perhotelan

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


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