Digital Technology Adoption, HR Competence, and Competitive Pressure on Strategic Budgeting: The Moderating Effect of Corporate Governance (Jurnal Ilmiah Manajemen Kesatuan)
Summary
- The quantitative study surveyed 152 financial managers, branch heads, and budgeting officials at regional banks operating in DKI Jakarta and West Java.p.1
- Research instrument testing involved a pilot test of 30 respondents using a 1–5 Likert scale.p.5
- Digital technology adoption exerts a significant positive direct effect on strategic budgeting behavior with β = 0.287 and t = 4.042.p.7
- Digital HR competence positively influences strategic budgeting behavior with β = 0.241 and an f² effect size of 0.073.p.7
- Competitive pressure shows a positive direct impact on strategic budgeting behavior with β = 0.198 and p = 0.011.p.7
- Corporate governance moderates and strengthens the relationship between digital technology adoption and strategic budgeting behavior (β = 0.164, p = 0.010).p.7
- The structural equation model achieves an R² of 0.684 and a Q² predictive relevance value of 0.418 for strategic budgeting behavior.p.8
Key insights
- Digital technology adoption has the strongest direct positive effect on strategic budgeting behavior among the studied antecedents (β = 0.287).p.7
- Corporate governance significantly strengthens the direct positive effect of digital technology adoption on strategic budgeting behavior (β = 0.164, p = 0.010).p.7
- Digital HR competence serves as a significant internal driver of strategic budgeting behavior (β = 0.241, t = 3.301).p.7
- Competitive pressure directly accelerates the adoption of flexible and strategic budgeting practices in regional banks (β = 0.198, f² = 0.050).p.7
- Corporate governance displays a significant direct positive association with strategic budgeting behavior (β = 0.226, p = 0.001).p.7
- The interaction between digital HR competence and corporate governance positively impacts strategic budgeting behavior (β = 0.137, p = 0.025).p.8
- Corporate governance enhances the positive relationship between competitive pressure and strategic budgeting behavior (β = 0.121, p = 0.037).p.8
- The combined research model accounts for 68.4% of the variance in strategic budgeting behavior (R² = 0.684).p.8
Topics and entities
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