Open AccessFAKTOR PENENTU KESENJANGAN ANGGARAN
Author(s) -
Zaitul Zaitul,
Lathiva Livita Livita,
Mukhlizul Hamdi
Publication year - 2021
Publication title -
e-journal apresiasi ekonomi/e-jurnal apresiasi ekonomi
Language(s) - English
Resource type - Journals
eISSN - 2613-9774
pISSN - 2337-3997
DOI - 10.31846/jae.v9i1.367
Subject(s) - sample (material) , accounting , profit (economics) , business , economics , microeconomics , chemistry , chromatography
An important aspect in the budgetsetting process is the tendency for budgeting managers to create budgetary slack. However, there is a limited study investigating the budgetary slack in non-profit oriented organization, such as local government. Therefore, this study address the gap in the literature by investigating the effect of budget participation and trust on budgetary slack. Besides, this study also analys the moderating effect of regulation understanding on the relationship the determinants (budget participation and trust) and budgetary slack. Final sample of this study is seven-eight (78) respondents who represented the lower level manager in organization. Structural equation model (SEM-PLS) is applied. The result show that only one hypothesis is accepted and other are rejected. the significant hypothesis is the effect of trust on budgetary slack. This study has practical and theoritical implication and it discussed in detail. Keywords : budgetary participations, trust, regulation understanding, budgetary slack