Influence Of Decentralization, Participation, Distributive Justice, Procedural Justice In Budgeting To Organizational Commitment And Performance Of Public Sector Managers (A Study on Perception of Public Sector Managers at Regional Apparatus Work Unit of

Abstract

This research is intended to obtain the empirical evidence through the proving on influence of the variables at public sector budgeting in regional government administration to organizational commitment and to performance of public sector managers. This is a qualitative explanatory research with the research population consisting of the public sector managers scattered in 343 regional apparatus work units available at Government Administration of the Regencies and Cities in South Kalimantan Province. This research applies the samples of 217 public sector managers with the analytical units for perception of public sector managers, and the samples are taken by using the multi-stage random sampling technique.

Outputs of research on influences among variables indicate positive and significant influences as follows:  decentralization of budgeting to organizational commitment, decentralization of budgeting to performance of public sector managers, participation in budgeting to the organizational commitment, participation in budgeting to performance of public sector managers,  distributive justice in budgeting  to organizational commitment, procedural justice in budgeting to organizational commitment and the organizational commitment to the performance of public sector managers.

Meanwhile, the test outputs not significantly influenced are as follows: the distributive justice in budgeting to performance of public sector managers,  and the procedural justice in budgeting to performance of public sector managers.

As a whole, the result of this research indicates that participation in budgeting is the variable having the most dominant influence to the organizational commitment and performance achievement of the public sector managers. Thus, participation in budgeting becomes the central variable in implementation of budget based on performance at the regional government administration, namely the Regency and City Government Administrations in South Kalimantan Province.

Keywords: Perception of Public Sector Manager, Implementation Stages, Decentralization, Participation, Distributive Justice, Procedural Justice, Organizational Commitment, and Performance of Public Sector Manager.