KARAKTERISTIK PERSONAL SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF DAN KETERLIBATAN KERJA PADA SENJANGAN ANGGARAN
ABSTRACT: This research aimed to investigate the influence of
participatory budgeting, and job involvement on budgetary slack, with personal
characteristics as a moderating influence participatory budgeting and job
involvement of the budgetary slack. The population in this study were all
officers/employees who are directly involved in the preparation of the budget
in Village Credit Institutions (LPDs) in Denpasar. This study uses purposive
sampling method. Data are collected by using questionnaires. The data analysis
technique used in this research is moderated regression analysis (MRA). The
results shows that participatory budgeting has positive influence on budgetary slack.
Work engagement negatively affect budgetary slack. Personal characteristics
weaken the impact of participatory budgeting and job involvement on budgetary
slack in LPDs Denpasar.
Penulis: Putu Aninsa
Anggariani Putri, Dewa Gede Wirama
Kode Jurnal: jpakuntansidd160100
