PENGARUH PARTISIPASI ANGGARAN, KETEPATAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH KABUPATEN JAYAPURA)

Keuda: Jurnal Kajian Ekonomi dan Keuangan Daerah

View Publication Info
 
 
Field Value
 
Title PENGARUH PARTISIPASI ANGGARAN, KETEPATAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH KABUPATEN JAYAPURA)
 
Creator Kalembang, Meise
Allo Layuk, Paulus K.
Falah, Syaikhul
 
Description The purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the primary data. The research population is civil servants of SKPD in Jayapura regency. The amount of sample was 105. Method used in the study was moderated regression analysis.
The results of this study found that the budgeting participation has a positive and significant impact on budget gap, while the budget accuracy can not have positive and significant impact on budget gap. Organization commitment as moderate variable cannot moderating budgeting participation and the budget accuracy to budget gap in Jayapura regency.

Keywords: Budget participation, budget accuracy, budget gap, organization commitment.
 
Publisher Universitas Cenderawasih
 
Date 2018-05-10
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/712
10.31957/keuda.v3i1.712
 
Source KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH; Vol 3, No 1 (2018)
2581-0286
2477-7838
 
Language eng
 
Relation http://ejournal.uncen.ac.id/index.php/KEUDA/article/view/712/647
 
Rights Copyright (c) 2018 Jurnal Kajian Ekonomi dan Keuangan Daerah
https://creativecommons.org/licenses/by-sa/4.0
 

Contact Us

The PKP Index is an initiative of the Public Knowledge Project.

For PKP Publishing Services please use the PKP|PS contact form.

For support with PKP software we encourage users to consult our wiki for documentation and search our support forums.

For any other correspondence feel free to contact us using the PKP contact form.

Find Us

Twitter

Copyright © 2015-2018 Simon Fraser University Library