文章基本信息

标题：KARAKTERISTIK PERSONAL SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF DAN KETERLIBATAN KERJA PADA SENJANGAN ANGGARAN
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作者：Putu Aninsa Anggariani Putri ; Dewa Gede Wirama
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2016
卷号：17
期号：1
页码：715-742
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：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.
关键词：participatory budgeting; job involvement; personal characteristics; budgetary slack