E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.06.NO.02.TAHUN 2017

PENGENDALIAN ANGGARAN YANG KETAT DAN ORIENTASI WAKTU SEBAGAI PEMODERASI PENGARUH ANGGARAN PARTISIPATIF PADA SENJANGAN ANGGARAN

Sang Ayu Putu Puji Astuti (Fakultas Ekonomi dan Bisnis Universitar Udayana.)
Dewa Gede Wirama (Fakultas Ekonomi dan Bisnis Universitar Udayana)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitar Udayana)

Article Info

Publish Date
19 Jan 2017

Abstract

Previous researches concerning the influence of participatory budgeting on budgetary slack found inconsistent results. The purpose of this research is to determine the influence of participatory budgeting on budgetary slack with tight budgetary control and time orientation as moderating variables in Gianyar local government SKPD’s. Data was collected by the use of questionnaires and respondents were selected by purposive sampling method. The analysis technique used are simple regression and moderated regression analysis. The result of analysis shows that participatory budgeting had no positive effect on budgetary slack, tight budgetary control weaken the influence of participatory budgeting on budgetary slack, and  time orientation does not  moderate the influence of participatory budgeting on budgetary slack

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Journal Info
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Website

Abbrev

EEB

Publisher

Universitas Udayana

Subject

Economics, Econometrics & Finance Education

Description

E-Jurnal Ekonomi dan Bisnis Universitas Udayana (EEB) is an electronic scientific journal that publishes the results of economic and business studies. EEB is published periodically every month with an online format. EEB Editor receives written results of studies in the fields of economics, ...