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All Journal JAE (Jurnal Akuntansi dan Ekonomi)
Hesti Mei Kitna
Universitas Sarjanawiyata Tamansiswa
Economics, Econometrics & Finance

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Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi Hesti Mei Kitna; Anita Primastiwi; Dewi Kusuma Wardani
JAE (JURNAL AKUNTANSI DAN EKONOMI) Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI
Publisher : UNIVERSITAS NUSANTARA PGRI KEDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.124 KB) | DOI: 10.29407/jae.v5i2.14028

Abstract

The purpose of this paper is to determine the effect of budgetary participation and financial accounting systems on public sector performance with organizational culture as a moderating variable. The sample selection in this study uses a purposive sampling method. Data testing methods used are multiple regression test and absolute difference values. The result of the study indicate that budgetary participation and financial accounting systems have a significant effect on public sector performance, and organizational culture is not able to moderate the effect of budetary participation and financial accounting systems on public sector performance. Keyword: budgetary participation, financial accounting systems, public sector performance, organizational culture.
Co-Authors Anita Primastiwi Dewi Kusuma Wardani