Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia

Abstract

Budgeting participation results in symmetric information in the decision making process in the organization, gives emotional effects to the organization committee, and influences performance. This paper is attempted to find out if budgeting participation influences performance through perceived justice and goal commitment in public law institution in Indonesia. Prior researcher was examined this model in a hospital in United States, other researcher found that relationship between budgeting participation and performance in public sector organization in Indonesia have a special character that important to be studied. By two methods that consist of observation and survey, it conclude that: (1) budgeting participation positively influences managerial performance and budgetary performance (2) procedural justice and goal commitment partially mediates relationship between budgeting participation and managerial performance. Those conclusions are different with the prior research which found that: (1) budgeting participation does not influence managerial performance; (2) distributive justice partially mediates relationship between budgeting participation and goal commitment.