Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Putu Ryan Sutha Negara
Unknown Affiliation
Economics, Econometrics & Finance

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

Found 1 Documents
Search

 1 
Partisipasi Penyusunan Anggaran Pada Budgetary Slack dengan Komitmen Organisasi, Opportunistic Behavior, dan Ketidakpastian Lingkungan Sebagai Variabel Moderasi Putu Ryan Sutha Negara; I Gde Ary Wirajaya
E-Jurnal Akuntansi Vol 22 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.v22.i03.p26

Abstract

Public sector budgeting is an accountability instrument for public funds management and the implementation of programs financed by public money for the welfare of the people. The enactment of regional autonomy has led to changes in local financial management into a performance-based budget model through participation in budgeting. This study aims to examine empirical evidence of organizational commitment, opportunistic behavior and environmental uncertainty as moderating variables influence of budget participation on budgetary slack. This research was conducted at Organization of Jembrana District. The number of samples were 143 people using non probability sampling technique with purposive sampling approach. Methods of data collection conducted by survey method using a questionnaire. Data analysis technique used is test of Moderating Regression Analysis (MRA). Based on this research’s result, it’s known that organizational commitment variable and environmental uncertainty have an effect on budgetary slack, while opportunistic behavior has no effect on budgetary slack. Keywords: budgeting participation, budgetary slack, organizational commitment, opportunistic behavior, environmental uncertainty
Co-Authors I Gde Ary Wirajaya