Pengaruh Keadilan Distributif, Keadilan Prosedur, Komitmen terhadap Tujuan, dan Motivasi Terhadap Kinerja Manaherial Dalam Penyusunan Anggaran

Riza Reni Yenti (Pemb :Dr. Indra Wijaya Kusuma, MBA), Dr. Indra Wijaya Kusuma, MBA

2003 | Tesis | S2 Accounting

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This study is aimed to examine that (1) participation in the budget arranging has a disproportional relation to the manager performance through the effects of distributive justice, procedural justice, goal commitment, and motivation, and (2) the budget arranging participation would directly interfered to the manager performance. This study is particularly observes the condition at the occurrence of budget downsizing in a department or division in order to anticipate the economic crisis in Indonesia for the intermediate level managers.

Mail Survey was used to collect data. The questioneres were distributed to 1000 managers who have superior and subordinate officers in the manufacture companies that been selected purposively from Indonesian Capital Market Directory 2000 and Pharmaceutical Manufacturers and Distributors in Indonesia 2001. One hundred twenty eight managers were participating in this study.

The data analysis was executed used Structural Equation Model of the AMOS program. The results from this study indicate that the intervening variables used in the study hypotheses could not being accepted but significant positive correlation are found between distributive justice and goal commitment.

Kata Kunci : participation, distributive justice, procedural justice, goal commitment, motivation, and manager performance