PENGARUH EFISIENSI ANGGARAN TERHADAP KINERJA PEGAWAI: PERAN MEDIASI KEADILAN ORGANISASI

Authors

  • Vinna Aziza Mahasiswa Sekolah Pasca Unilak
  • Agus Seswandi Sekolah Pasca Unilak
  • Rizqa Anita Feb Unilak

DOI:

https://doi.org/10.35446/dayasaing.v12i1.2627

Keywords:

Altruistic Leadership, Public Services, Innovation

Abstract

This study aims to explore the impact of altruistic leadership on voice behavior and evaluate the mediating role of trust in the leader, considering the significance of voice behavior as a driver of innovation and organizational performance improvement.

This study focuses on the impact of altruistic leadership on voice behavior through the mediation of trust in the leader among civil servants (ASN) in Indragiri Hilir Regency. To examine the causal relationship between variables, a quantitative approach with a causal design was used. The population consists of active civil servants, with a sample of 152 respondents selected using purposive sampling to include relevant elements. The main instrument was a questionnaire that measured respondents' perceptions of the variables of altruistic leadership, trust in the leader, and voice behavior.

It was found that altruistic leadership positively and significantly influences both voice behavior and trust in the leader, with trust in the leader also positively influencing voice behavior. The key finding is that trust in the leader fully mediates the relationship between altruistic leadership and voice behavior, indicating that a leader's authentic altruistic behavior can only enhance employees' willingness to speak up when it successfully establishes a solid foundation of trust, acting as a psychological buffer against potential risks. The implications of these findings emphasize the urgency for organizations to develop altruism-based leadership as a foundational strategy to build trust, ultimately supporting a participatory and innovative culture.

 

Keywords: Altruistic Leadership, Public Services, Innovation

References

Abdullah, A., & Abrrow, H. (2024). Effect of Organizational Justice on Budget Slack: The Role of Budget Emphasis as a Moderating Variable. Journal of Accounting and Management, 15(3), 45-62

Chong, V. K., & Johnson, D. M. (2011). Effects of Procedural Justice Perception, Budgetary Control Effectiveness, and Ethical Work Climate on Propensity to Create Budget Slack. SSRN Electronic Journal.

Derfler-Rozin, R., & Wolfson, M. (2023). Budget Participation: Interaction Effects of Work Engagement and Empowerment. Jurnal Akuntansi dan Keuangan Indonesia, 20(1), 1-25

Lau, C. M., & Moser, A. (2011). The Role of Organizational Fairness and Motivation in the Relationship between Budgetary Fairness and Performance. Australian Journal of Basic and Applied Sciences, 5(12), 641-648

Ozyilmaz, A., Erdogan, B., & Karaeminogullari, A. (2021). Examining the Mediating Effect of Job Satisfaction on the Relationship Between Budgetary Participation and Organizational Citizenship Behavior. Cogent Business & Management, 8(1), 1968990

Soltani, M., Hajatpour, M., & Khorram, F. (2023). The Influence of Organizational Justice on Job Performance. International Journal of Applied Science and Engineering, 4(2), 1-10

Sari, N. P., & Fadillah, M. R. (2023). The Influence of Budget Participation and Budgeting Procedural Fairness on Managerial Performance. International Journal of Scientific Research, 2(9), 1423-1430

Mahoney, L. S., & Thorn, L. (2008). Budget Participation's Influence on Budget Slack: The Role of Fairness Perceptions, Trust and Goal Commitment. Journal of Behavioral and Applied Management, 9(3), 284-300

Al-Abbadi, L., & Abu Rumman, A. (2022). The Effect of Organizational Justice on Employees' Job Satisfaction. International Journal of Management and Commerce Innovations, 10(2), 1-15

Umar, H., Riadi, S. S., & Pebrianti, W. (2020). Organizational Justice, Project Performance, and the Mediating Effects of Key Project Success Factors. Project Management Journal, 51(2), 169-184

Agustina, R., & Suryanto, T. (2021). Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja dengan Keadilan sebagai Variabel Intervening. Neliti Journal, 1-20

Jufrizen, J., & Alza, N. (2023). Pengaruh Keadilan Organisasi Terhadap Kinerja Pegawai: Peran Mediasi Organizational Citizenship Behavior. Journal of Economics, Finance and Management Studies, 6(2), 1256-1274

Downloads

Published

2026-02-28 — Updated on 2026-02-28

Versions