PERAN KOMITMEN ORGANISASI DAN SATUAN KERJA PERANGKAT DAERAH DALAM MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN

Si Made Ayu Sri Wardani Yasa (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Dewa Nyoman Badera (Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana)

E-Jurnal Ekonomi dan Bisnis Universitas Udayana
VOLUME.05.NO.04.TAHUN 2016

This study was conducted to determine the effect of budgetary participation on budgetary slack in local government Tabanan. The aim of research to examine the effect of budgetary participation on budgetary slack and organizational commitment and characteristics on SKPD as a moderating variable in Tabanan Regency Government. This study was conducted in 41 SKPD in Tabanan Regency. Sampling was done by nonprobability sampling method with saturated sampling technique. Data was collected by survey. The dependent variable in this study is the budgetary slack and the independent variable was the participation of budgeting as well as moderating variable is the commitment of organizations and SKPD characteristics. Respondents are 123 people in the district goverment officials Tabanan who participated in the preparation of the budget. Data were analyzed with regression moderation by the method of interaction (Moderated Regression Analysis/MRA). The results show budgetary participation influence on budgetary slack. Organizational commitment does not moderate the effect of budgetary participation on budgetary slack. SKPD characteristics moderate the effect of budgetary participation on budgetary slack. Supervision and monitoring should be done to anticipate budgetary slack