Title: Enhancing the task performance of bank employees: relevance of trust, self-efficacy, and budget participation

Authors: Yuliansyah Yuliansyah; Wijaya Triwacananingrum; Zuraidah Mohd-Sanusi; Jamaliah Said

Addresses: Faculty of Economics and Business, University of Lampung, Indonesia ' School of Business, Pelita Harapan University, Indonesia ' Accounting Research Institute, University Teknologi MARA, Malaysia ' Accounting Research Institute, University Teknologi MARA, Malaysia

Abstract: This study investigates the extent to which participation in budgeting leverages task performance through trust and self-efficacy. To achieve the goal of this research, we conducted a survey involving the service industry, particularly among banks listed on the Indonesian stock exchange. We distributed questionnaires to bank employees and received 97 completed and usable responses. We performed SmartPLS statistical analysis and determined that the participation in the budgeting process, directly and indirectly, leverage task performance through self-efficacy. The result indicates that self-efficacy mediates between budget participation and task performance. However, trust does not stimulate the relationship between the two processes. This research contributes to the field of management accounting for the service sector and low-level employees.

Keywords: participatory budgeting; employee trust; self-efficacy; task performance; banking industry; management accounting.

DOI: 10.1504/IJBEX.2019.099122

International Journal of Business Excellence, 2019 Vol.17 No.4, pp.397 - 413

Received: 05 Jun 2017
Accepted: 14 Jan 2018

Published online: 16 Apr 2019 *

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