PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN

  • Putu Adnyana Putra Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali
  • Ni Ketut Rasmini Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali
  • Ida Bagus Putra Astika Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali

Abstract

This study to examine that tight budget control and ethics climate as a moderation variabels  influence the partisipative budgeting on budgetary slack. The research was conducted at 39 SKPD in Tabanan regency. The Sample was taken by disproportionate stratified random sampling. Data collected by survey with distributing questionnaires. The respondents as many as 273 officials from echelon II, III and IV. The regression analysis shows that the moderation of tight budgetary control were able to weaken the effect of budgetary participation on budgetary slack. Ethics able to weaken the effect of budgetary participation on budgetary slack.

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Published
2018-01-16
How to Cite
ADNYANA PUTRA, Putu; RASMINI, Ni Ketut; PUTRA ASTIKA, Ida Bagus. PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN. E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 1-28, jan. 2018. ISSN 2337-3067. Available at: <https://ojs.unud.ac.id/index.php/eeb/article/view/28135>. Date accessed: 04 nov. 2024. doi: https://doi.org/10.24843/EEB.2018.v07.i01.p01.
Section
Articles

Keywords

Participative Budgeting, Tight Budget Control, Ethics, Budgetary Slack