Huseno, Tun (2018) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP BUDGETERY SLACK MELALUI VARIABEL PEMODERASI PADA PEMERINTAH KOTA PADANG. Jurnal Wahana Bhakti Praja, 8 (1). pp. 1-10. ISSN 2301-6965
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Abstract
This study aims to examine the effect of budgetary participation on budgetery slack with job relevant information, oppurtunistic behavior, and environmental uncertainty as moderating variables. This research is an explanatory research, which is a study that explains the relationship between variables through hypothesis testing. The data analyzed in this study were primary data collected through questionnaires containing a list of structured questions aimed at respondents who were selected purposively namely echelon IV and III officials in the tourism department, education offices, inspectorates, regional development planning agencies, cooperative and SMEs, numbering 70 people. The analysis technique used is the analysis of partial least square (PLS) based on variance. The results of this study are as follows: 1). Budgeting participation has a positive and significant effect on budgetary slack. 2). Job relevant information is not proven to moderate the influence of budgetary participation on budgetary slack. 3). Job relevant information has a positive and significant effect on budgetary slack. 4). Opportunistic behavior is not proven to moderate the effect of budgetary participation on budgetary slack and also has no significant effect on budgetary slack. 5). Environmental uncertainty is proven to moderate the influence of budgeting participation on budgetary slack and is pure moderation. Keywords : budgetary slack, job relevant information, opportunistic behavior, environmental uncertainty, budgetary participation.
| Item Type: | Article |
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| Subjects: | H Social Sciences > H Social Sciences (General) J Political Science > JA Political science (General) |
| Divisions: | Campus > IPDN Kampus Sumatera Barat |
| Depositing User: | S.IP, M.Si Kuncoro G. Pambayun |
| Date Deposited: | 04 Feb 2019 08:08 |
| Last Modified: | 04 Feb 2019 08:08 |
| URI: | http://eprints.ipdn.ac.id/id/eprint/2499 |
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