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

Buletin Studi Ekonomi

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Title BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF, PENGENDALIAN ANGGARAN DAN STANDAR OPERASIONAL PROSEDUR PADA PERILAKU DISFUNGSIONAL
 
Creator Yudastri, Ni Ketut
Budiartha, I Ketut
Badera, I Dewa Nyoman
 
Description 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.
 
Publisher Buletin Studi Ekonomi
 
Date 2017-06-08
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/octet-stream
 
Identifier https://ojs.unud.ac.id/index.php/bse/article/view/30775
10.24843/bse.2017.v22.i01.p09
 
Source Buletin Studi Ekonomi; VOL.22.NO.1. FEBRUARI 2017 (PP 1-112); 89-99
Buletin Studi Ekonomi; VOL.22.NO.1. FEBRUARI 2017 (PP 1-112); 89-99
2580-5312
1410-4628
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/bse/article/view/30775/18952
 
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