THE IMPACT OF PROCEDURAL FAIRNESS AND INTERPERSONAL TRUST ON BUDGETING WORK PRESSURES (At the Regional Financial and Asset Management Revenue Agency On the Island of Java)

Abstract

This research empirically investigates the sustainability of the effect of budget participation on the work pressures of the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Java Island. The Revenue Budget on BPPKAD is very likely to cause work pressure for the agency head or the concerned service employee.  The population of this study is an employee of the Regional Revenue, Financial and Asset Management Agency (BPPKAD) in Java Island. Sampling using random sampling techniques. Data collected as many as 60 respondents and tested was conducted with a partial least square structural equation model (PLS-SEM) in the form of the warps 3.0 program. The test results proved that budget participation had a causal relationship on procedural fairness and interpersonal trust. Procedural fairness has a significant impact on interpersonal trust and work pressures. Interpersonal trust has a substantial impact on work pressures.