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.

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