ROLE OF ORGANIZATIONAL POLITICS IN THE RELATIONSHIP OF PARTICIPATIVE BUDGETING WITH BUDGETARY SLACK AND PERFORMANCE BASED BUDGETING

Sigit Kurnianto, Rita Sulistyawati
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Abstract

The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting. This study examines data using a causal model with Partial Least Square (PLS) statistical analysis tools. The data used in this study are primary data from all Regional Apparatus Organizations (OPD) in Banyuwangi Regency involved in the local government budget process. Population screening based on the criteria set so that there are 64 samples of respondents involved in the budgeting process of local government organizations in Banyuwangi. The results showed that Participative Budgeting has no effect on Budgetary Slack; Organizational politics as a moderator predictor that has a positive effect on the relationship between participative budgeting and Budgetary Slack; There is no significant relationship between Budgetary Slack and Performance Based Budgeting. The research results are expected to be a development of literature and accounting studies in the field of government budgeting. Practically, the results of the study can be used as a reference for better budgeting so as to create an effective, efficient, and economical b udget and can reduce the slack that occurs.
组织政治在参与式预算与预算松弛和绩效预算关系中的作用
本研究的目的是检验参与预算对预算松弛的影响,组织政治是公共部门的调节变量;研究预算松弛对基于绩效的预算的影响。本研究使用偏最小二乘(PLS)统计分析工具的因果模型来检验数据。本研究中使用的数据是Banyuwangi县所有参与地方政府预算过程的地区器械组织(OPD)的主要数据。根据设定的标准进行人口筛查,从而有64名受访者样本参与了Banyuwangi地方政府组织的预算编制过程。结果表明,参与式预算对预算松弛没有影响;组织政治是一个调节因子,对参与式预算和预算松弛之间的关系有积极影响;预算松弛和基于绩效的预算编制之间没有显著的关系。研究结果有望成为政府预算领域文献和会计研究的发展。实际上,研究结果可以作为更好的预算编制的参考,以创建一个有效、高效、经济的预算,并减少出现的松弛。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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6
审稿时长
48 weeks
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