PENGENDALIAN ANGGARAN YANG KETAT DAN ORIENTASI WAKTU SEBAGAI PEMODERASI PENGARUH ANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN
Abstract
Previous researches concerning the influence of participatory budgeting on budgetary slack found inconsistent results. The purpose of this research is to determine the influence of participatory budgeting on budgetary slack with tight budgetary control and time orientation as moderating variables in Gianyar local government SKPD’s. Data was collected by the use of questionnaires and respondents were selected by purposive sampling method. The analysis technique used are simple regression and moderated regression analysis. The result of analysis shows that participatory budgeting had no positive effect on budgetary slack, tight budgetary control weaken the influence of participatory budgeting on budgetary slack, and time orientation does not moderate the influence of participatory budgeting on budgetary slackDownloads
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Published
2017-01-19
How to Cite
PUJI ASTUTI, Sang Ayu Putu; WIRAMA, Dewa Gede; RASMINI, Ni Ketut.
PENGENDALIAN ANGGARAN YANG KETAT DAN ORIENTASI WAKTU SEBAGAI PEMODERASI PENGARUH ANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN.
E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], jan. 2017.
ISSN 2337-3067.
Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/24279>. Date accessed: 01 nov. 2024.
Section
Articles
Keywords
budgetary slack, participatory budgeting, tight budgetary control, time orientation.