Pengaruh Anggaran Partisipatif terhadap Kinerja pada Lembaga Keuangan Syariah yang di Mediasi Keadilan Persepsian dan Komitmen

Selamet Eko Budi Santoso, Wage W

Abstract


Penelitian ini menguji apakah penganggaran partisipatif mempengaruhi kinerja, dan apakah pengaruh tersebut dimediasi oleh keadilan persepsian dan komitmen terhadap tujuan. Penelitian ini dilakukan pada Lembaga Keuangan Syariah, yaitu Baitulmal Wattamwil (BMT),  di Kabupaten Banyumas.

Penelitian ini menggunakan sampel manajer dan kepala bagian keuangan lembaga keuangan mikro syariah. Data dikumpulkan dengan cara pengisian kuesioner. Metode statistik yang digunakan untuk menguji masing-masing hipotesis adalah Structural Equation Modelling Partial Least Square (SEM PLS) menggunakan WARP PLS.

Penelitian ini menemukan bahwa: (1) penganggaran partisipatif positif mempengaruhi kinerja manajerial; (2) pengaruh tersebut dimediasi sebagian oleh keadilan prosedural dan komitmen terhadap tujuan.

 


Keywords


Anggaran Partisipatif, keadilan distributive, keadilan persepsian, komitmen kinerja, BMT.

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DOI: 10.30595/islamadina.v18i2.1918

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