Pengaruh Penganggaran Partisipasi Terhadap Kinerja Satuan Kerja Perangkat Daerah (Studi Pada Rumah Sakit Umum Daerah Di Papua)

Rofingatun, Siti (2013) Pengaruh Penganggaran Partisipasi Terhadap Kinerja Satuan Kerja Perangkat Daerah (Studi Pada Rumah Sakit Umum Daerah Di Papua). Doctor thesis, Universitas Brawijaya.

Abstract

Penelitian ini menganalisis pengaruh penganggaran partisipasi terhadap kinerja Satuan Kerja Perangkat Daerah Rumah Sakit Umum Daerah kabupaten/Kota di Provinsi Papua yang dimediasi oleh perlakuan adil atau tidak adil didalam berpartisipasi yang diukur dengan a) keadilan distributif dalam alokasi imbalan atau hasil-hasil yang diterima seorang individu, dan b) keadilan prosedural yang berkaitan dengan prosedur dalam mendapatkan imbalan pada saat berpartisipasi, serta dimediasi oleh komitmen organisasional. Populasi dalam penelitian ini adalah 18 Satuan Kerja Perangkat Daerah Rumah Sakit Umum Daerah Kabupaten/Kota di Provinsi Papua. Pengambilan sampel dilakukan dengan metode random sampling sebanyak 9 RSUD Kabupaten/Kota di Provinsi Papua. Unit analisis meliputi direktur/kepala RSUD, kepala bagian dan kepala sub bagian di RSUD sebanyak 51 responden. Analisa data menggunakan Partial Least Square (PLS). Hasil penelitian menunjukkan bahwa penganggaran partisipasi secara langsung mampu meningkatkan kinerja RSUD. Selanjutnya tingginya keadilan distributif berpengaruh nyata terhadap hubungan penganggaran partisipasi terhadap peningkatan kinerja RSUD ketika dimediasi oleh komitmen organisasional. Demikian juga peningkatan keadilan prosedural mampu meningkatkan kinerja melalui peran mediasi komitmen organisaional. Akhirnya penelitian ini membuktikan penigkatan keadilan prosedural dan keadilan distributif mampu meningkatkan kinerja RSUD melalui peran mediasi komitmen organisasional yang semakin tinggi.

English Abstract

This study aims at analyzing the influence of participative budgeting towards the work performance of the Regional Taskforce (Working Unit) of Regional General Hospitals in the regencies/municipalities in Papua province which is mediated by fair or unfair treatment in participating. It is measured by: a) distributive fairness in the retain allocation or the reward accepted by each individual, and b) procedural fairness which is related to the procedure of getting reward while participating, mediated by organizational commitment. The research population was 18 Regional Taskforce of the Regional General Hospitals in the regencies/municipalities in Papua province. The sample was 9 Regional General Hospitals, selected by using random sampling. There were 51 respondents involved in this study comprising the directors/Head of Regional general Hospitals, the Head of Administrative section, and the Head of the sub-sections. The data was analyzed by using Partial Least Square (PLS). The results of the study show that participative budgeting directly increases the work performance of the Regional General Hospitals. The high distributive fairness influences the relationship between participative budgeting and the improvement of work performance mediated by organizational commitmen t. The increasing of procedural fairness improves the work performance through the organizational commitment a s the mediator. Eventually, this study has provided evidence that the increase of procedural fairness as well as distributive fairness can improve the work performance of the Regional General Hospitals through the high roles of organizational commitment as a mediator.

Item Type:	Thesis (Doctor)
Identification Number:	DES/658.154/ROF/p/061308408
Subjects:	600 Technology (Applied sciences) > 658 General management > 658.1 Organization and financial management
Divisions:	S2/S3 > Magister Manajemen, Fakultas Ekonomi dan Bisnis
Depositing User:	Budi Wahyono Wahyono
Date Deposited:	28 Apr 2014 11:02
Last Modified:	15 Oct 2024 02:35
URI:	http://repository.ub.ac.id/id/eprint/161147

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