AFEBI Accounting Review
Vol 6, No 2 (2021)

The Influence of Participatory Budgeting to Budgetary Slack in Local Government at Majene Regency

Husnha Almagfirah (Unknown)
Edy Fitriawan Syahadat (Unknown)



Article Info

Publish Date
31 Dec 2021

Abstract

This study aims to describe the relationship between participatory budgeting or participatory budgeting for budgetary slack. The population in this study were Echelon III and IV officials within the scope of the Regional Government of Majene Regency. Sampling technique is Convenience Sampling. The samples in this study were the Regional Financial and Asset Agency, the Culture and Tourism Agency, the Public Library, Archives and Documentation Service, the Cooperative, Industry and Trade Office, and the Regional Development Planning Agency with a total of 70 officials. This research was conducted with a simple regression analysis method. The results showed that Participatory Budgeting had a positive effect on Budgetary Slack. The coefficient of participatory budgeting is 11.4% with a significance level of 0.004 (<0.05).Keywords: Participative Budgeting, Budgetary Slack

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Journal Info

Abbrev

aar

Publisher

Subject

Economics, Econometrics & Finance

Description

AFEBI Accounting Review (AAR) is an academic journal which is published twice a year (June and December) by The Association of The Faculty of Economics and Business Indonesia. AAR is aimed as an outlet for theoretical and empirical research in the field of finance and accounting and to disseminate ...