Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
I Gusti Agung Gede Pradana
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Partisipasi Penyusunan Anggaran pada Akuntabilitas Kinerja Instansi Pemerintah dengan Budaya Organisasi, Kepuasan Kerja dan Komitmen Organisasi sebagai Variabel Moderating I Gusti Agung Gede Pradana; Ni Luh Supadmi
E-Jurnal Akuntansi Vol 25 No 3 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v25.i03.p12

Abstract

This study aims to determine and test empirically the effect of budgeting participation on the performance accountability of government agencies with organizational culture, job satisfaction and organizational commitment as moderating variables. Data collection is done using a questionnaire. The data analysis technique used in this study is multiple linear regression analysis. The results of research conducted show that budget preparation participation has a positive effect on the performance accountability of government agencies. Organizational culture is not able to moderate the influence of budgeting participation variables on the performance accountability of government agencies. Job satisfaction is not able to moderate the influence of budgeting participation variables on the performance accountability of government agencies. Organizational commitment strengthens the influence of budgeting participation on the performance accountability of government agencies. Keywords: Budgeting Participation, Performance Accountability, Organizational Culture, Job Satisfaction, Organizational Commitment
Co-Authors Ni Luh Supadmi