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Journal : Journal of International Conference Proceedings

Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps Siregar, Siti Aisyah; Nainggolan, Edisah Putra; Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2817

Abstract

This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.
Moderation of External Pressure on the Effect of Budget Participation on Budget Gaps Siregar, Siti Aisyah; Nainggolan, Edisah Putra; Fadhila, Novi
Journal of International Conference Proceedings Vol 6, No 3 (2023): 2023 ICPM Penang Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i3.2817

Abstract

This study aims to analyze the Moderation of External Pressure on the effect of Budget Participation on Budgetary Gaps in local governments in Deli Serdang Regency. The population in this study were local government officials who are members of the Regional Work Unit (SKPD) in Deli Serdang Regency, the sample selected was 100 respondents. This study used a quantitative approach, data were analyzed using the Partial Least Square (PLS) analysis technique. The results of the study show that external pressure mediates the effect of budgetary participation on budgetary gaps in local governments in the Deli Serdang district.