KARAKTERISTIK PERSONAL SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF DAN KETERLIBATAN KERJA PADA SENJANGAN ANGGARAN

Putu Aninsa Anggariani Putri (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Dewa Gede Wirama (Fakultas Ekonomi dan Bisnis Universitas Udayana)

E-JURNAL AKUNTANSI
Vol 17 No 1 (2016)

This research aimed to investigate the influence of participatory budgeting, and job involvement on budgetary slack, with personal characteristics as a moderating influence participatory budgeting and job involvement of the budgetary slack. The population in this study were all officers/employees who are directly involved in the preparation of the budget in Village Credit Institutions (LPDs) in Denpasar. This study uses purposive sampling method. Data are collected by using questionnaires. The data analysis technique used in this research is moderated regression analysis (MRA). The results shows that participatory budgeting has positive influence on budgetary slack. Work engagement negatively affect budgetary slack. Personal characteristics weaken the impact of participatory budgeting and job involvement on budgetary slack in LPDs Denpasar.