Update Artikelilmiah: 7236

Hagai Hernowo Malau

NIM

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Abstrak (Bhs. Indonesia)

Penelitian ini berdasarkan teori referent cognition. Tujuan penelitian ini adalah menguji pengaruh dua elemen keadilan organisasi, yaitu keadilan distributif dan prosedural terhadap kinerja individu dalam konteks anggaran partisipatif dan non partisipatif. Pengujian dilakukan dengan desain eksperimental 2x2 betweeen subject. Partisipan adalah 24 orang mahasiswa program pascasarjana magister manajemen. Pengujian hipotesis dilakukan dengan menggunakan alat analisis ANOVA two ways with interaction dan ANOVA one way. Dari hasil penelitian disimpulkan bahwa, kinerja dipengaruhi persepsi keadilan pada target anggaran, namun persepsi keadilan pada proses penentuan anggaran secara parsial tidak mempengaruhi variasi kinerja. Kinerja berubah tergantung variasi kondisi keadilan pada target dan proses penentuan anggaran. Kinerja pada target anggaran yang tidak adil ketika ditentukan berdasarkan proses anggaran yang adil tidak berbeda dengan target anggaran yang adil. Kinerja rendah ketika target dan proses penentuan anggaran dilakukan secara tidak adil, Efek persepsi keadilan pada proses penentuan anggaran hanya dirasakan ketika target anggaran yang tidak adil dialokasikan.

Abtrak (Bhs. Inggris)

Based on referent cognition theory, this study examines the effects of two elements of organizational fairness, namely distributive fairness and procedural fairness on individual performance in a participative and non participative budgeting setting. An experimental design 2x2 between subjects was conducted. Participants are as many as 24 students of magister management program. Two ways with interaction ANOVA and one way ANOVA analyses are used to investigate hypothesis. The result show as predicted by referent cognition theory. Budget target has significant effects on performance, but budget process partially has no significant effect on performance. Variation of performance is changeable depending on condition of individual fairness perception on budget target and budget process. When an unfair budget target was determined using a fair budgeting process, performance was not significantly different from performance of the subjects assigned fair budget targets. Performance was lowest when an unfair budget target assigned using an unfair budgeting process. When the budget target assigned was fair, the fairness or unfairness of the budgeting process had no significant effect on performance.

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