文章基本信息

标题：Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District
本地全文：下载
作者：Risma Wira Bharata ; Eko Suwardi ; Mimin Nur Aisyah 等
期刊名称：Jurnal Economia
印刷版ISSN：1858-2648
出版年度：2021
卷号：17
期号：1
页码：49-64
DOI：10.21831/economia.v17i1.29643
出版社：FE UNY
摘要：This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.
其他摘要：This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.
关键词：Budget Participation; Budgetary Slack; Organizational Culture
其他关键词：Partisipasi Anggaran; Senjangan Anggaran; Budaya Organisasi