PEGARUH PERSEPSI KEADILAN PROSEDUR, EFEKTIFITAS PEGEDALIA AGGARA DA IKLIM KERJA ETIS TERHADAP KECEDERUGA MELAKUKA BUDGETARY SLACK PADA ORGAISASI PUBLIK

Abstract

This study aims to examine effects procedural justice perception, budgetary control effectiveness and ethical work climate on propensity to create budgetary slack at public organizations. Results of Busck and Gustafon (2002) study show that the amount of slack in public organizations is higher than private sector organizations. Public organization should be evaluated separately from private organization because their complexity level and managements differencess. The data is obtained from questionnaire. Respondent are vertical public organization manager (Kuasa Pengguna Anggaran (KPA)) at Semarang city. This study use sensus method with 109 respondent. Regresion analys use in this study. The results of analysis show that procedural justice perception, budgetary control effectiveness and ethical work climate have no a signficant impact on propensity to create budgetray slack. Effectiveness budgetary control have a significant impact on procedural justice perception. Procedural justice perception have no mediator variabel in the relationship between budgtary control effectiveness and propensity to create budgetary slack, and also relationship between ethical work climate and propensity to create budgetary slack