Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Vol. 7 No. 6 (2025): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah

Pengaruh Tekanan Sosial dan Budaya Organisasi Terhadap Budgetary Slack dengan Religiusitas Sebagai Pemoderasi

Darmawan, Rizky Budi (Unknown)
Supramono (Unknown)
Indarto (Unknown)



Article Info

Publish Date
02 Jun 2025

Abstract

The problem that arises is Budgetary slack in the DPUPR of Grobogan Regency for the past few years. This can occur allegedly due to social pressure and organizational culture that can influence Budgetary slack. Therefore, from the background above, the author wants to re-examine the influence of social pressure and organizational culture related to budget preparation that creates budget slack. The purpose of this study is to analyze the influence of social pressure and organizational culture related to budget preparation that creates budget slack with religiosity as a moderator. The population used in this study were all employees of the Public Works and Spatial Planning Agency of Grobogan Regency, totaling 86 people. The sample selection used purposive sampling. The sample used was 72 employees of the Public Works and Spatial Planning Agency of Grobogan Regency. The analysis tool used is the quantitative analysis method, namely structural equation modeling. Based on the results of the study, social pressure and organizational culture have a positive and significant effect on Budgetary slack. Religiosity moderates the influence of social pressure and organizational culture on Budgetary slack.

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Journal Info

Abbrev

alkharaj

Publisher

Subject

Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah is a scientific journal published by Pusat Riset dan Kebijakan Strategis PRKS) of  Institut Agama Islam Nasional (IAI-N) Laa Roiba Bogor in collaboration with Masyarakat Ekonomi Syariah (MES) and Intelectual Association for Islamic Studies ...