Keadilan Prosedural dalam Partisipasi Penganggaran dan Aspek Peningkatan Komitmen Afektif: Studi Kasus pada PT X Indonesia

Abstract

Abstract

Procedural justice has been a part of management system to control behavior of human resources. Motstly, the current study explored the impact of procedural justice in enhancing budgetary participation and affective commitment in the corporate. The objectives of this research are: 1) to identify the procedural justice of managers; 2) to identify the partcipation of managers on budgetary process; 3) to analyze the procedural justice in increasing budgetary participation of managers; and 4) to analyze the procedural justice as the raising aspect of affective commitment.

The research was conducted based on the data investigated from 10 managers as the object who directly involved to budgetary process and decision making,  in PT X Indonesia East Jakarta. In term of qualitative approachment, this research applied Spradley Analysis Model (James Spradley, 1980) to observe domains, collect datas through in-depth interview, and analyze informations to emphasize the result.

The empirical result of this research revealed the procedural justice has been properly implemented in every single procedure and decision in the corporate. It was also found that the managers were completely involved in the budgetary process based on their role and fuction. Eventually, the analysis found that a sensibly implementation of procedural justice can strengthen budgetary participation and affective commitment.

Keywords: procedural justice, budgetary participation, affective commitment

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