PENGARUH PERSEPSI KEADILAN PROSEDURAL ANGGARAN TERHADAP KINERJA MANAJERIAL: DENGAN PERSEPSI KEADILAN DISTRIBUTIF ANGGARAN SEBAGAI VARIABEL INTERVENING

Mohamad Apip

Abstract


Prosedur dan proses penentuan alokasi anggaran diantara manajer pusat pertanggungjawaban (bagian/divisi) merupakan faktor penting yang harus diperhatikan. Secara umum, manajer pusat pertanggungjawaban akan menilai kepatutan dari prosedur penyusunan anggaran yang ditetapkan, implementasi prosedur dalam proses penyusunan anggaran, dan juga berkaitan dengan hubungan antar personal yang terjadi yang dirasakan oleh dirinya dan dibandingkan dengan pihak lain yang setara. Hal ini menimbulkan persepsi keadilan prosedural yang berbeda dari masing-masing manajer pusat pertanggungjawaban. Penelitian ini menguji secara empiris pengaruh persepsi keadilan prosedural anggaran terhadap kinerja manajerial, dengan keadilan distributif anggaran  sebagai variabel intervening. Penulis berusaha meneliti adanya indikasi bahwa persepsi keadilan prosedural anggaran berpengaruh terhadap kinerja manajerial, baik secara langsung maupun tidak langsung yang dimediasi oleh persepsi keadilan distributif anggaran. Sejalan dengan hipotesis dan penelitian sebelumnya, hasil penelitian dengan menggunakan analisis jalur terhadap 63 manajer pusat pertanggungjawaban pada kantor cabang bank umum yang berada di wilayah kerja Kantor Bank Indonesia Tasikmalaya menemukan bahwa persepsi keadilan prosedural anggaran berpengaruh secara signifikan terhadap kinerja manajerial, baik secara langsung maupun tidak langsung melalui persepsi keadilan distributif anggaran. Secara parsial, persepsi keadilan prosedural anggaran berpengaruh secara signifikan terhadap kinerja manajerial manajer pusat pertanggungjawaban dengan arah positif, yang artinya prosedur penyusunan anggaran yang dipersepsikan adil oleh manajer pusat pertanggungjawaban dapat meningkatkan kinerja manajer pusat pertanggungjawaban itu sendiri

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DOI: http://dx.doi.org/10.25157/jwr.v1i1.1165

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