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PENGARUH PARTISIPASI PENGANGGARAN TERHADAP BUDGETARY SLACK DENGAN ETIKA, BUDAYA ORGANISASI, OPPORTUNISTIC BEHAVIOUR DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI

E-Jurnal Ekonomi dan Bisnis

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Title PENGARUH PARTISIPASI PENGANGGARAN TERHADAP BUDGETARY SLACK DENGAN ETIKA, BUDAYA ORGANISASI, OPPORTUNISTIC BEHAVIOUR DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI PEMODERASI
 
Creator Asih, Ni Putu Yuni
Astika, Ida Bagus Putra
Dwija Putri, I.G.A Asri
 
Subject participation budgeting, ethics, organizational culture, opportunistic behaviour, environmental uncertainty. budgetary slack
 
Description The purpose of this study was to obtain empirical evidence on the effect of budgetary participation on budgetary slack with ethics, organizational culture, opportunistic behaviour and environmental uncertainty as moderating. Methods of data collection in this study used a questionnaire with a sample size of this study was 106 Echelon II, III, IV SKPD Jembrana were selected based on purposive sampling method. Data analysis technique used is the technique moderation regression analysis (MRA). Ethics Variable does not moderate the effect of budgetary participation on budgetary slack, Organizational culture variable does not moderate the effect of budgetary participation on budgetary slack, opportunistic behaviour variable does not moderate the effect of budgetary participation on budgetary slack. environmental uncertainty variable positive and strengthening effect of budgetary participation on budgetary slack. Based on the research results suggested that SKPD build integrated systems in local budgeting in order to create the effectiveness of the organization's budget.
 
Publisher Fakultas Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-12-02
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/20196
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.12.TAHUN 2016
E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.12.TAHUN 2016
2337-3067
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/20196/16245