PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA PEMERINTAH DAERAH DENGAN KEADILAN DISTRIBUTIF, KEADILAN PROSEDURAL DAN GOAL COMMITMENT SEBAGAI VARIABEL MODERATING STUDI PADA PEMERINTAH KABUPATEN BANJARNEGARA

Abstract

ABSTRACTION This study is conducted to test the effect of the participation in the making of budget, towards the performance of the regional financial management, and see the capacity of distribution justice, procedural justice, and mediate financial management’s commitment in mediating (strengthen or weaken) the effect of the participation in the making of budgetary towards the performance of regional financial management. The common problem in this study is the operational of regional autonomy is supposed to be followed with an improvement of local government’s performance. This is done with considering the factors that could affect the performance of the local government administration, including the making of budgetary so that it tied with participation, distribution and procedural justice, and the commitment of regional finance’s commitment. Population, in this study is the officers of regional finance management in Banjarnegara district, and the analyzing unit that has been studied is the structural officers that work in the Regional Technical Agencies, in this case representing the department. The method of data gathering is by questionnaires and interviews on all the structural officers and Executive Budgetary Team and Legislative Budgetary Committee that consist of 130 people. The analytical regression that has been performed was Statistical Product and Service Solution software. Before performing a hypothesis test, test of validation and reliability was performed, and then followed by hypothesis test trough test F and test T. The result of the study shows that participation in the making of budgetary has a significant effect towards the performance of the regional financial management. The other results are distribution justice, procedural justice, and the leader’s commitment goal could be mediation variable for the relation of the participation in the making of budgetary with the performance of regional financial management. Key Word : Participation, Distribution Justice, Procedural Justice, Commitment Goal, Performance.