Pengaruh Desentralisasi, Partisipasi, Keadilan Distributif, Keadilan Prosedural Dalam Penganggaran Terhadap Komitmen Organisasional dan Kinerja Manajer (Studi Persepsi Manajer Pada Satuan Kerja Perangkat Daerah Pemerintah Daerah di Provinsi Kalimantan Selatan)

This study aims to obtain empirical evidence by proving the effect of variables in the public sector at the local government budgeting toward organizational commitment and manager performance of public sector managers. This research is a quantitative study of the which is explanatory with the study population in 343 government work units at municipal and regency government in South Kalimantan Province. This study takes 217 managers as the sample with units of analysis managers perceptions and takes multistage random sampling technique. The results of the study of direct effects between variables shows that it has a significant positive effect is that decentralization in budgeting toward organizational commitment, decentralization in budgeting toward manager performance, participation in budgeting toward organizational commitment, participation in budgeting toward manager performance, distributive justice in budgeting toward organizational commitment, procedural justice in budgeting toward organizational commitment, and organizational commitment toward manager performance. While the result of the study is the which has no effect is distributive justice in budgeting toward manager performance, and procedural justice in budgeting toward manager performance. Further testing of the indirect effects through intervening variables shows that organizational commitment can be partial mediation effect between the items, namely: the decentralization in budgeting toward manager performance, and participation in budgeting toward manager performance. The results of the study shows that the indirect effect of organizational commitment can be fully mediation between the effect items, namely: distributive justice in budgeting toward manager performance and procedural justice in budgeting toward manager performance. The overall results of the study show that participation in budgeting is the most dominant influential variables on organizational commitment and the achievement of the manager performance. In addition, the availability of competent human resources is a requirement for the persistence of the implementation of the system in local government budgeting.