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)


  • Lilis Sulistyani Master of Management Lecturer in STIE AUB Surakarta, Central Java
  • Ifah Lathifah Master of Management Lecturer in STIE AUB Surakarta, Central Java
  • Eko Madyo Sutanto Lecturer in Accounting FEB USB Surakarta, Central Java
  • Ika Swasti Putri Accounting Lecturer in STIE AUB Surakarta, Central Java



Budget Participation, Procedural Justice, Interpersonal Trusts, and Work Pressures


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.


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How to Cite

Sulistyani, L., Lathifah, I., Sutanto, E. M., & Putri, I. S. (2021). 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). International Journal of Engineering Technologies and Management Research, 8(11), 1–13.