Examining the mediating effect of job satisfaction on the relationship between budgetary participation and organizational citizenship behavior in Indonesian higher education institutions

Cogent Business & Management

Mahfud Sholihin¹  Kurniawan Ali Fachrudin² 

[1] Department of Accounting, Faculty of Economics and Business, Gadjah Mada University, Yogyakarta, Indonesi;Doctoral Student in Accounting, Faculty of Economics and Business, Gadjah Mada University, Yogyakarta, Indonesi;Department of Accounting, Faculty of Economics and Business, Universitas Ahmad Dahlan, Yogyakarta, Indonesi;

关键词: Budgetary participation;    Higher education;    Indonesia;    Job satisfaction;    Organizational citizenship behavior;   

DOI  :  10.1080/23311975.2021.1968990

来源: Taylor & Francis

【 摘 要 】

This study aims to investigate the relationship between budgetary participation, job satisfaction, and organizational citizenship behavior. This study particularly examines if job satisfaction mediates the relationship between budgetary participation and organizational citizenship behavior of faculty members of Indonesian higher education institutions using self-determination theory. Further, this study examines whether such relationship is stable for both public and private higher education institutions. Using a positivistic-quantitative approach with survey method, we have responses from 350 faculty members, 149 are from public institutions and 201 are from private institutions. We analyzed the data using causal mediation analysis procedure and find that job satisfaction does not mediate the relationship between budgetary participation and organizational citizenship behavior. Instead, job satisfaction and budgetary are independent variables of organizational citizenship behavior. Further analysis, however, reveals that in public institutions, job satisfaction mediates the relationship between budgetary participation and organizational citizenship behavior.

【 授权许可】

CC BY