PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN

Putu Adnyana Putra (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali)
Ni Ketut Rasmini (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali)
Ida Bagus Putra Astika (Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.07.NO.01.TAHUN 2018

This study to examine that tight budget control and ethics climate as a moderation variabels influence the partisipative budgeting on budgetary slack. The research was conducted at 39 SKPD in Tabanan regency. The Sample was taken by disproportionate stratified random sampling. Data collected by survey with distributing questionnaires. The respondents as many as 273 officials from echelon II, III and IV. The regression analysis shows that the moderation of tight budgetary control were able to weaken the effect of budgetary participation on budgetary slack. Ethics able to weaken the effect of budgetary participation on budgetary slack.