Faktor-Faktor yang Mempengaruhi Budgetary Slack pada Dinas Pengelolaan Keuangan dan Aset Daerah di Propinsi Jawa Barat

Panjaitan, Farida Betniwati and Margaret, Rosiana and Carolina, Yenni (2019) Faktor-Faktor yang Mempengaruhi Budgetary Slack pada Dinas Pengelolaan Keuangan dan Aset Daerah di Propinsi Jawa Barat. Journal of Accounting, Finance, Taxation, and Auditing, 1 (1). pp. 75-90. ISSN 2656-758X

	Text 5. Faktor-faktor yang Mempengaruhi Budgetary Slack.pdf Download (1472Kb)
	Text 5. Turnitin_Faktor-faktor yang Mempengaruhi Budgetary Slack.pdf Download (3838Kb)

Abstract

Budgeting as management tool for organization’s operational control is an important factor to achieve goal of organization. At government organizations, budgeting also used as a tool to measure the government’s capabilities at managing funds for serving public interests. However, in practice, the measurement of performances using budgeting are often bias due to budgetary slack. Based on this fact, the purpose of this research then is to determine the effect of budget participation and budget emphasis on budgetary slack. The method of this research is descriptive analysis method by using survey approach. Type of data used in this survey is primary data. Data were gathered by sending questionnaires to respondents. Forty nines copies of questionnaire were distributed to divisional head-chief, sub-divisional head-chief, and section head chief along with their staffs which were involved in the process of budgeting at Financial Management and Local Assets Department at West Java Province. The data analyses were conducted using Structural Equation Model-Partial Least Square (SEM-PLS) method with application of Smart-PLS 3.0 software program. The SEM-PLS method was chosen by considering that this method can be used to analyze small amount of data. The result indicated that budget participation and budget emphasis indeed had significant effect to budgetary slack.

Item Type:

Article

Contributors: