The Role of Budget Goal Commitment and Procedural Justice in Mediating the Influence of Budget Participation on Budget Implementation Performance

This study aims to analyse the influence of budget participation on budget implementation performance with commitment to budget objectives and the perception of procedural justice as a mediation variable. The population in this study is all employees at the Politeknik Pariwisata Bali, of 290 people. The sample withdrawal in this study used the method of non-probability sampling using purposive sampling techniques. The criteria for respondents used in this study were leaders, structural officials, activity implementers and financial managers at the Politeknik Pariwisata Bali with a total of 120 people. The data analysis method uses a Structural Equation Model based on Partial Least Squares. The results of the study show that: (1) budget participation has a positive and significant effect on the performance of budget implementation; (2) budget participation has a positive and significant effect on the commitment of budget objectives; (3) budget participation has a positive and significant effect on the perception of procedural justice; (4) commitment to budget objectives has a positive and significant effect on the performance of budget implementation; (5) the perception of procedural justice has a positive and significant effect on the performance of budget implementation; (6) commitment to budget objectives is able to mediate the influence of budget participation on budget implementation performance; and (7) the perception of procedural justice is able to mediate the influence of budget participation on the performance of budget implementation.