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All Journal International Journal of Economics, Management and Accounting
Sitti Fatira Gumohung
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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A Model of Budgetary Slack in Public Sector Organizations: The Influence of Organizational Commitment and Organizational Culture via Organizational Agility as a Mediating Variable Ayu Rakhma Wuryandini; Tri Handayani Amaliah; Lukman Pakaya; Sitti Fatira Gumohung; Kiki Amelia Bilondatu
International Journal of Economics, Management and Accounting Vol. 3 No. 3 (2026): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v3i3.1287

Abstract

This study aims to examine the relationship between organizational commitment and organizational culture with budgetary slack, as well as to analyze the mediating role of organizational agility within Regional Government Agencies (OPD) of the Gorontalo Provincial Government. This research employed a quantitative approach using questionnaires distributed through purposive sampling. Data were collected from 48 respondents and analyzed using Partial Least Squares Structural Equation Modeling (SEM-PLS) with SmartPLS. The results show that organizational commitment has a negative but insignificant relationship with budgetary slack and does not significantly affect organizational agility. Organizational culture also has a negative and insignificant relationship with budgetary slack; however, it has a positive and significant effect on organizational agility. Meanwhile, organizational agility does not significantly influence budgetary slack and does not mediate the relationship between organizational commitment or organizational culture and budgetary slack. The findings indicate that strengthening organizational culture is important for improving organizational adaptability, although such adaptability has not yet proven effective in reducing budgetary slack. The model explains 74.6% of the variance in organizational agility, while budgetary slack is largely influenced by factors beyond this study.
Co-Authors Ayu Rakhma Wuryandini Kiki Amelia Bilondatu Lukman Pakaya Tri Handayani Amaliah