ABSTRACT
The budget participation is a budget arranged by involving the center manager responsibility. The role of the center manager responsibility is very closely related with the justice procedural because if all the center manager responsibility have taken part in conducting its duty and responsibility effectively and efficiently, thus will have conducted a fair procedure.
This descriptive research approach is aimed to obtain an empirical evidence about the participation role of the different strata of the center manager responsibility in arranging the budget in relation with the procedural justice, work satisfaction and managerial performance. Data were collected on a sample of 135 respondents by using a five item questionnaire. A multivariate analysis was carried out.
The research findings show a positive correlation and significant between justice procedural with work satisfaction and managerial performance through budget participation. It is suggested to the wider research sample by including foreign capital plantation company, domestic capital company, private enterprise, and industry and service company.
Key words: justice procedural - work satisfaction - managerial performance - budget participation.
ABSTRAK
Partisipasi anggaran adalah anggaran yang disusun dengan mengikutsertakan Manajer Pusat Pertanggungjawaban ( MPP ). Peran partisipasi MPP sangat erat hubungannya dengan keadilan prosedural, karena apabila seluruh MPP telah berperan melaksanakan tugas dan tanggung jawab yang diembannya secara efektif dan efisien maka akan terlaksanalah prosedur secara adil.
Penelitian pendekatan deskriptif ini bertujuan untuk mendapatkan bukti empiris tentang peran partisipasi berbagai strata MPP dalam penyusunan anggaran dalam hubungan antara keadilan prosedural dengan kepuasan kerja dan kinerja manajerial. Data dikumpulkan berdasarkan 135 responden dengan mempergunakan kuesioner yang terdiri dari 5 – item. Data analisis dilaksanakan dengan Multivariate.
Hasil penelitian menunjukkan adanya hubungan positif dan signifikan antara keadilan prosedural dengan kepuasan kerja dan kinerja manajerial melalui partisipasi anggaran. Disarankan untuk mengembangkan sampel penelitian yang lebih luas misalnya Perusahaan Perkebunan Modal Asing, Perusahaan Modal Dalam Negeri, Perusahaan Swasta, Perusahaan Industri dan Jasa.
Kata Kunci : keadilan prosedural - kepuasan kerja - kinerja manajerial - partisipasi anggaran.
