Journal of International Conference Proceedings
Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding

Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps

Siregar, Siti Aisyah (Unknown)
Nainggolan, Edisah Putra (Unknown)
Fadhila, Novi (Unknown)

Article Info

Publish Date
23 Dec 2023

Abstract

This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.

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Journal Info
Journal of International Conference Proceedings
Website

Abbrev

JICP

Publisher

AIBPM Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media

Description

JICP is proceedings series that aims to publish proceedings from conferences, in the fields of economics, business, and management research. All proceedings in this website are open access, which means the published articles are permanently free to read, download, copy, and distribute. The online ...