JAE (Jurnal Akuntansi dan Ekonomi)
Vol 5 No 2 (2020): JURNAL AKUNTANSI DAN EKONOMI

Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi

Hesti Mei Kitna (Universitas Sarjanawiyata Tamansiswa)
Anita Primastiwi (Unknown)
Dewi Kusuma Wardani (Universitas Sarjanawiyata Tamansiswa)

Article Info

Publish Date
01 Jul 2020

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.

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Journal Info
JAE (Jurnal Akuntansi dan Ekonomi)
Website

Abbrev

akuntansi

Publisher

Universitas Nusantara PGRI Kediri

Subject

Economics, Econometrics & Finance

Description

Journal of JAE is a peer review journal published by Department of Accounting and the media for researchers, practitioners and lecturers who will publish the results of their research. The aim of the Journal is to facilitate scientific publication of the results of researches in Indonesia and ...