Pengaruh Partisipasi Anggaran, Keadilan Prosedural, Keadilan DIstributed, dan Goal Commitment pada Kinerja Organisasi(Studi pada Hotel Berbintang di Propinsi Bali)

I Gusti Ngurah, Agung Wiryanata (2014) Pengaruh Partisipasi Anggaran, Keadilan Prosedural, Keadilan DIstributed, dan Goal Commitment pada Kinerja Organisasi(Studi pada Hotel Berbintang di Propinsi Bali). Masters thesis, Politeknik Pariwisata Bali.

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Abstract

Abstrak Hasil penelitian terdahulu tentang partisipasi anggaran, keadilan procedural, keadilan distributif, dan goal commitment pada kinerja organisasi tidak konsisten, sehingga penting untuk direplikasi. Lokasi penelitian adalah hotel, alasan dipilih hotel karena memiliki keunikan dibandingkan dengan industri lain dan sektor publik. Keunikan hotel adalah memproduksi barang dan jasa, memiliki departemen yang menghasilkan dan departemen penunjang operasional, transaksi yang terjadi selama Dua puluh empat jam, dan investasi yang diperlukan untuk membangun hotel sangant besar. Penelitian ini ingin membuktikan secara empiris pengaruh partisipasi anggaran, persepsi keadilan prosedural, persepsi keadilan distributif, dan goal commitment pada kinerja organisasi. Variabel penelitian terdiri atas: partisipasi anggaran, keadilan prosedural, keadilan distributif, goal commitment dan kinerja organisasi. Pengambilan sampel dilakukan dengan menggunakan metode purposive sampling dan sampel yang diteliti berjumlah 124 hotel dengan jumlah responden 372. Jenis data yang digunakan dalam penelitian ini adalah data primer dengan kuisioner. Teknik analisis data yang digunakan yaitu teknik analisis regresi linear berganda. Hasil penelitian ini membuktikan bahwa: partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment berpengaruh positif pada kinerja organisasi, dan hasil ini mengindikasikan secara statistik bahwa semakin baik partisipasi anggaran, keadilan prosedural, keadilan distributif, dan goal commitment maka semakin meningkat pula kinerja organisasi. Berdasarkan hasil penelitian ini maka, dalam penyusunan anggaran seyogyanya memberikan partisipasi kepada semua pihak, mempertimbangkan keadilan karyawan dan menjalankan komitmen yang sudah disepakati sehingga kinerja organisasi menjadi optimal. Kata Kunci: partisipasi anggaran, keadilan prosedural, keadilan distributif, goal commitment dan kinerja organisasi. ABSTRACT The results of previous studies on the effect of budgetary participation, procedural fairness, distributive fairness and goal commitment to organization's performance are inconsistent, therefore this study tried to investigate them again. This study chose hotels as the setting of the research on the grounds that hospitality industry is unique compared to other industries and public sector. The uniquenesses of the hotel industry are that they produce goods and provide services, they have departments that produce and departements that function as operational support, their transactions occur for twenty-four hours, and the big investment required to build a large hotel. This study aimed to demonstrate empirically the effect of participation in budgeting on organizational performance, the effect of procedural fairnes on organizational performance, the effects of distributive fairness perceptions on organizational performance, and the effect of goal commitment on organizational performance. The research was conducted at three, four and five star hotels in the province of Bali. The variables consist of: budgetary participation, procedural fairnes, distributive justice, goal commitment and organizational performance. Sampling was done by using purposive sampling method. The amount of the sample was 124 hotels and the number of respondents was 372. The data used in this research was primary data that were collected using a set of questionaire. The analysis technique used was linear regression analysis. The results of this study showed that: budgetary participation, procedural fairness, distributive fairness, and goal commitment positively influenced the organizational performance. It statistically indicated that the better the budgetary participation, procedural fairness, distributive fairness, and goal commitment, hence the performance of organization increased. Based on the results of this study, in the budgeting process all the parties involved should participate, their fairness should be taken into consideration, and their commitment on the goals shoould be executed so that the organizational performance become optimal. Keywords: participatory budgeting, procedural justice, distributive justice, goal commitment and organizational performance.

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