Claim Missing Document
Check
Articles

Found 1 Documents
Search
Journal : Journal of Social Research

The Effect of Participatory Budgeting on Budget Slack is Moderated by Information Asymmetry, Budget Emphasis, Organizational Commitment and Ethical Considerations Mega Maranda Suwandi; Nur Fadjrih Asyik; Ikhsan Budi Riharjo
Journal of Social Research Vol. 2 No. 7 (2023): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v2i7.1039

Abstract

Public sector organizations are established with the aim of providing maximum service to the community. The public sector in order to realize its services, is expected to determine strategies in developing the quality and quantity of its services to the community. The purpose of this study is to measure and provide empirical evidence of the effect of participatory budgeting on budget slack moderated by 4 moderation variables namely information asymmetry, budget emphasis, organizational commitment and ethical considerations. This research is quantitative research using primary data in the form of questionnaire data. The population taken at SKPD Kota Surabaya in the Administration of Development and Procurement of Goods/Services of Surabaya City. The technique used to analyze the data uses multiple regression tests and MRA (Moderated Regression Analysis). This study proves that, participatory budgeting has a significant positive effect on budget slack, while information asymmetry, budget emphasis, organizational commitment, ethical considerations do not moderate the relationship of participatory budgeting to budget slack in the SKPD of the Development Administration and Procurement of Goods/Services of Surabaya City.
Co-Authors Adirianto, Moh. Afandi, Cicanthika Dyah Fitria Agustina, Gita Putri Ali Djamhuri Anggraeni, Gresi Ayu Anggraini, Nikma Ragil Ansori, Achmad Fawaid Antok Noven Downida, Antok Noven Aprianti, Eka Ratna Ashrawiyadi, Irshani Asokawati, Ardiana Nungky Bagus Sudjatmiko, Bagus Bambang Mahargiono, Pontjo Binti Nur Habibah, Binti Nur David Efendi David Efendi Dewi Kusmaya Sari Dewi Maharani, Ni Putu Dharmawan Supono Hadi Saputro Diah Febriana, Diah Dian Arini Djawoto Elisa Eka Prastiwi, Elisa Eka Engson Qinaris Jaladri, Engson Qinaris Ernawati Ernawati Fance Indriyanto, Asy’arie Farah Wahyu Fauzia, Farah Wahyu Febronia Hersi Batul Fidiana, Fidiana fikhy Rahdian Johansyah, fikhy Rahdian Hadi, Agilia Fitria Heriska Sri Kresna Hermanto, Suwardi Bambang Hidayat, Taufik Wahyu Isnadi Isnadi Jannah, Ely Uzlifatil Khuzaini Kumalasari, Deti KURNIA KURNIA, KURNIA Kurniat, Kurniat Lilis Ardini Lilis, Ardini Mandasari, Erly Putri Mega Maranda Suwandi Mega Maranda Suwandi, Mega Maranda Merizal Nuzana, Merizal Mildawati, Titik Nada, Syaza Lifia Nauw, Ester Trivona Ni Putu Dewi Maharani Novianto Eko Nugroho Nur Fadjrih Asyik Nur handayani Nur Laily Nurviasari, Rizki Nurzen, Miardi Permadi, Bagus Permana, Dhimas Angga Pontjo Bambang Mahargiono Prijati, Prijati Priyadi, Maswar Patuh Putri Aunillah Wardhani, Putri Aunillah Putri, Wulan Suci Ika Rohmatulloh, Lailatun Rosidah, Nofi Ruminingsih Ruminingsih Safitri, Friska Dian Santoso, Rizky Darmawan Sidharta, R. Yudi Silfyana Cahya Manggar Mahdita Siti Fatimatul Zuhria, Siti Fatimatul Sukma, Indra Puji Syahrenny, Nenny Thadeus Fransesco Quelmo Patty tri yonowati Triyonowati, Triyonowati Tunya, Maria Grasella Veronika Rasdiana Toja Weda Ayu Margareta, Weda Ayu Wibisono, Seto Wimba Respatia Windasari, Okta Wulandari, Diana Eka Yuliana, Rissa Yulindasari, Eka Pungky Yuly Indah Setiyawati, Yuly Indah