Analisis Hubungan Penganggaran Partisipatif dan Kinerja: Pengujian Efek Mediasi Keadilan Persepsian dan Komitmen pada Lembaga Hukum Sektor Publik di Indonesia


  • Rahmia Hasniasari Badan Supervisi Bank Indonesia (Supervisory Board of Bank Indonesia)
  • Mahfud Sholihin Jurusan Akuntansi, Fakultas Ekonomi, Universitas Gadjah Mada, Bulaksumur, Yogyakarta, Daerah Istimewa Yogyakarta 55281



behavioral accounting, participative budgeting, perceived justice, commitment, performance.


This paper examines whether participative budgeting influences performance, and if so, whether the effect is mediated by perceived justice and goal commitment. The research setting of this study is a public organization, i.e. law institution, in Indonesia. Prior study (Wentzel 2002) had examined this model in a hospital in the United States. Our study finds that: (1) participative budgeting positively influences managerial performance; (2) the influence is partially mediated by procedural justice and goal commitment.


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