BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI  PENGARUH PENGANGGARAN PARTISIPATIF, PENGENDALIAN  ANGGARAN DAN STANDAR OPERASIONAL PROSEDUR PADA  PERILAKU DISFUNGSIONAL

Ni Ketut Yudastri Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
I Ketut Budiartha Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia
I Dewa Nyoman Badera Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Dysfunctional behavior is deviant behavior

or violations of the rules and procedures of managerial control system of local government is done

deliberately by officials themselves. The purpose of this study was to examine the influence of participatory

budgeting, budget control and standard operating procedures (SOP) on dysfunctional behaviors and

examines cultural influences as pemoderasinya Tri Hita Karana. The sample was 36 SKPD in Gianyar

regency government with 102 respondents consisting of structural officials directly involved in the

budgeting process. Data analysis was performed using Moderated Regression Analysis (MRA). The

results of this study are participatory budgeting and budgetary control positive effect on dysfunctional

behavior. Standard operating procedure has no effect on dysfunctional behavior. Tri Hita Karana Cultural

weaken the influence of participatory budgeting and control angggaran on dysfunctional behavior.

Culture Tri Hita Karana not moderate influence on the standard operating procedures dysfunctional

behavior.

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I Ketut Budiartha, Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia