PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP SENJANGAN ANGGARAN DENGAN KEPERCAYAAN MANAJERIAL SEBAGAI VARIABEL INTERVENING

Astrid Tresnanty (Universitas Udayana)
A. A. G. P Widanaputra (Universitas Udayana)

E-JURNAL AKUNTANSI
Vol 13 No 1 (2015)

This research was conducted in order to know the effect of participatory budgeting on budgetary slack with managerial trusts as an intervening variable. The sample in this study are 160 officials in faculties and departments at Udayana University who participated in the preparation of the budget and meet the criteria for purposive sampling. The data analysis technique used in this study is path analysis. The results of the analysis concluded that participatory budgeting directly affects budgetary slack. Variable managerial trusts also affect the relationship of budget participation on budgetary slack become an indirect relationship.