Update Artikelilmiah: 6527

ASMAUL HUSNA WIDYA PRAJAWATI

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Abstrak (Bhs. Indonesia)

Tujuan penelitian ini adalah untuk mengetahui pengaruh langsung dari keadilan organisasi, partisipasi anggaran, senjangan anggaran maupun komitmen organisasi terhadap kinerja manajerial, untuk mengetahui pengaruh tidak langsung dari keadilan organisasi terhadap kinerja melalui partisipasi anggaran, untuk mengetahui pengaruh tidak langsung dari partisipasi anggaran terhadap kinerja melalui senjangan anggaran, untuk mengetahui pengaruh tidak langsung dari partisipasi anggaran terhadap kinerja melalui komitmen organisasi, untuk mengetahui pengaruh tidak langsung dari keadilan organisasi terhadap kinerja melalui partisipasi dan senjangan anggaran serta untuk mengetahui pengaruh tidak langsung dari keadilan organisasi terhadap kinerja melalui partisipasi anggaran dan komitmen organisasi. Penelitian ini dilakukan di Rumah Sakit Margono Soekarjo, Rumah Sakit Banyumas dan Rumah Sakit Umum Daerah Ajibarang. Jenis penelitian ini adalah survei dengan teknik analisis Partial Least Square (PLS). Berdasarkan hasil analisis regresi dapat diambil kesimpulan bahwa keadilan organisasi, partisipasi anggaran dan komitmen organisasi berpengaruh signifikan terhadap kinerja manajerial, namun senjangan anggaran tidak berpengaruh signifikan terhadap kinerja manajerial. Keadilan organisasi secara tidak langsung berpengaruh signifikan terhadap kinerja manajerial melalui partisipasi anggaran, partisipasi anggaran secara tidak langsung berpengaruh signifikan terhadap kinerja manajerial melalui komitmen organisasi, keadilan organisasi secara tidak langsung berpengaruh signifikan terhadap kinerja manajerial melalui partisipasi dan komitmen organisasi, sedangkan partisipasi anggaran tidak berpengaruh signifikan terhadap kinerja manajerial melalui senjangan anggaran, dan keadilan organisasi tidak berpengaruh signifikan terhadap kinerja manajerial melalui partisipasi dan senjangan anggaran

Abtrak (Bhs. Inggris)

The aims of research are to find out the direct effect of organizational justice, budgetary participation, budgetary slack as well as organizational commitment on job performance, to find out the indirect effect of organizational justice on job performance via budgetary participation, to find out the indirect effect of budgetary participation on job performance via budgetary slack, to find out the indirect effect of budgetary participation on job performance via organizational commitment, to find out the indirect effect of organizational justice on job performance via budgetary participation and budgetary slack, and so to find out the indirect effect of organizational justice on job performance via budgetary participation and organizational commitment. The research is conducted at the office area of Margono Soekarjo Government Hospital, Banyumas Government Hospital and Ajibarang Government Hospital. The method of research is survey with sampling technique uses probability sampling by simple random sampling. Target population of this research is total managerial of Government Hospital is 89 managerial. Based on the result of Slovin formula, it is known that sample size is 73 respondents.  Furthermore, the technique data analysis that used in this study is Partial Least Square (PLS) analysis and Sobel test. 
Based on the result of Partial Least Square (PLS) analysis, it has got the tstatistic value of the causal relationship between organizational justice, budgetary participation as well as organizational commitment on managerial job performance each is greater than the value of ttable, while the tstatistic value of the causal relationship between budgetary slack on managerial job performance is greater than the value of -ttable. Therefore, the first of “a”, “b” and “d” hypotheses can be accepted, while the first of “c” hypothesis is rejected.  Furthermore, based on the Sobel test results, it has got the tstatistic value of causal relationship between organizational justice on job performance via budgetary participation, the tstatistic value of causal relationship between budgetary participation on job performance via organizational commitment, as well as the tstatistic value of causal relationship between organizational justice on job performance via budgetary participation and organizational commitment each is greater than the value of ttable, however the tstatistic value of causal relationship between budgetary participation on job performance via budgetary slack as well as the tstatistic value of causal relationship between organizational justice on job performance via budgetary participation and budgetary slack each is smaller than ttable value.  Therefore, the second, fourth and sixth hypotheses can be accepted, while the third and fifth hypotheses are rejected. Based on the result of data analysis, it can be concluded that organizational justice, budgetary participation and organizational commitment have significant direct effect on managerial job performance, while the budgetary slack has no significant direct effect on managerial job performance. Organizational justice has significant indirect effect on job performance via budgetary participation, budgetary participation has significant indirect effect on job performance via organizational commitment, and so the organizational justice has significant indirect effect on job performance via budgetary participation and organizational commitment, however the budgetary participation has no significant indirect effect on job performance via budgetary slack, and organizational justice has no significant indirect effect on job performance  via budgetary participation and budgetary slack

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