CHARACTERISTICS OF BUDGET OBJECTIVES AND MANAGERIAL PERFORMANCE AT LABUANG BAJI HOSPITAL: THE ROLE OF PROCEDURAL JUSTICE

  • Nurul Fadilah Aswar Makassar State University, Makassar, Indonesia
  • Ikadarny Ikadarny Makassar State University, Makassar, Indonesia
  • Asri Awal Makassar State University, Makassar, Indonesia
  • Hasyim Hasyim Makassar State University, Makassar, Indonesia

Keywords

Budgetary Goal Characteristics, Procedural Justice, Managerial Performance, Public Hospital

Abstract

Hospital budgeting involves not only allocating resources but also ensuring the participation of managers and clarity of organizational targets. This study examines the association between budgetary goal characteristics and managerial performance and considers procedural justice in the budgeting context of Labuang Baji Regional Hospital, Makassar, Indonesia. A quantitative survey was conducted with 70 hospital officials selected through a census approach. Questionnaire data were analyzed using descriptive statistics, instrument validity and reliability tests, simple linear regression, and a regression model involving a composite product of budgetary goal characteristics and procedural justice. The instruments met the study's validity criteria, with Cronbach's alpha values ranging from 0.835 to 0.865. Budgetary goal characteristics were positively associated with managerial performance (B = 0.660; t = 5.840; p < 0.001), explaining 33.4% of the variance. The combined product score also showed a positive association with managerial performance (B = 0.020; t = 9.162; p < 0.001). These results underline the relevance of clearly defined budget goals, participation, evaluation, feedback, and fair decision-making practices in public hospital management

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30-12-2024