THE EFFECT OF EXCHANGE RELATIONSHIP QUALITY ON MANAGER’S TASK PERFORMANCE IN MULTI-NATIONAL OPERATIONS: THE ROLE OF BUDGET EMPHASIS AS MODERATOR




Simposium Nasiona Akuntansi 9 Padang

THE EFFECT OF EXCHANGE RELATIONSHIP QUALITY ON MANAGER’S TASK PERFORMANCE IN MULTI-NATIONAL OPERATIONS: THE ROLE OF BUDGET EMPHASIS AS MODERATOR

Yuningsih

Universitas Muhammadiyah Malang

Abstract

The purpose of this study is to examine the impact of exchange relationship level on the rigidity of budget emphasis and to assess the interaction effect of these variables on manager’s task performance. Data for testing two hypotheses are collected from 69 Indonesian middle managers working in three of U.S.-, Switzerland-, and France- owned construction/mining firms in Indonesia. Questionnaires were mailed to the respondents who were requested to respond to questionnaires designed to measure their level of exchange relationship, rigidity of budget emphasis and task performance.

Results of the analyses indicate that the quality of exchange relationship between leaders and their subordinates was not directly associated with level of budget emphasis used. However, the results indicated that the combination of high (low) level of exchange relationship and high (low) budget emphasis had a positive impact on manager’s task performance. These results have implications for the design of management accounting systems and personnel management.

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