KEADILAN PROSEDURAL DALAM HUBUNGAN ANTARA BUDGETARY GOAL CHARACTERISTICS DAN KINERJA MANAJERIAL PEJABAT PEMERINTAH

Abstract

The main objective of this research is to understand the relationship between budgetary goal characteristics and managerial performance. However, the positive relationship between procedural justice and managerial performance may not be a direct one, but is indirect via the intervening variable of procedural justice. Sampling technique used is purposive sampling with criteria as middle and lower manager on the finance department in local government of ex Karesidenan Surakarta. Analysis technique used is multivariate analysis to test the truth of relationship (causal model) between variables of this research. The result, based on a path analytical model and a sample of 83 middle and low managers on local government, indicate that budgetary goal characteristics have a direct effect on the managerial performance and indirect effect via procedural justice.