PENGARUH KEADILAN PERSEPSIAN, KOMITMEN, JOB RELEVANT INFORMATION DAN KEPUASAN KERJA TERHADAP KINERJA MANAJEMENR DALAM PENGANGARAN PARTISIPATIF

Rastina Rastina, Dedy Abidin

Abstract


This study aims at social factors in the form of perceptual justice, motivational in the form of commitment, cognitive in
the form of Job Relevant Information and job satisfaction influence the performance of managers in participative
budgeting so that later research is used to test the integrative model in budget participation on managerial performance.
This study was conducted with a sample of both managers of service companies and manufacturing companies in the
city of Makassar Research procedures that have been done is data retrieval and the process of descriptive data and has
not done though the data. The data show that the questionnaire used has met the valid and reliable data quality. The
results of regression analysis of this study indicate that budget participation affects commitment to objectives and
distributive justice. Budgetary participation is also able to positively and significantly affect Job Relevant Information
(JRI). In addition, budget participation is also able to significantly influence job satisfaction and work commitment.

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