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KEADILAN DISTRIBUTIF DAN KOMITMEN ORGANISASIONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN

E-Jurnal Ekonomi dan Bisnis

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Title KEADILAN DISTRIBUTIF DAN KOMITMEN ORGANISASIONAL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN
 
Creator Arista, Made Yudi
Suartana, I Wayan
Budiasih, IGA Nyoman
 
Subject budgeting participation, distributive justice, organizational commitment, budgetary slack
 
Description Budget used by local government of Denpasar as an instrument of accountability in the area of ??financial management systems as well as basic public services. This research was conducted in the regional work units (SKPD) in Denpasar. This study aimed to examine the effect of budgetary participation on budgetary slack with distributive justice and organizational commitment as moderating. Methods of data collection in this study using survey method with a questionnaire measuring instrument. The number of samples in this study was 269 echelons of all SKPD in Denpasar chosen by purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). The results showed that the budgeting participation give positive influence on budgetary slack. Distributive justice able to weaken the effect of budgetary participation on budgetary slack. . Organizational commitment is also able to weaken the effect of budgetary participation on budgetary slack.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2016-05-25
 
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/19933
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.05.NO.04.TAHUN 2016
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/19933/13819