Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia

Research Article

Analysis of The Influence of Budget Participation, Clarity of Budget Targets and Organizational Commitment on Budget Spreads as Moderation Variables

Download33 downloads
  • @INPROCEEDINGS{10.4108/eai.10-10-2023.2342159,
        author={Annisa  Khaerani and Kurnia Endah  Riana and Halim Dedy  Perdana},
        title={Analysis of The Influence of Budget Participation, Clarity of Budget Targets and Organizational Commitment on Budget Spreads as Moderation Variables},
        proceedings={Proceedings of the 5th International Public Sector Conference, IPSC 2023, October 10th-11th 2023, Bali, Indonesia},
        publisher={EAI},
        proceedings_a={IPSC},
        year={2023},
        month={12},
        keywords={participation clarity commitment budgetary slack},
        doi={10.4108/eai.10-10-2023.2342159}
    }
    
  • Annisa Khaerani
    Kurnia Endah Riana
    Halim Dedy Perdana
    Year: 2023
    Analysis of The Influence of Budget Participation, Clarity of Budget Targets and Organizational Commitment on Budget Spreads as Moderation Variables
    IPSC
    EAI
    DOI: 10.4108/eai.10-10-2023.2342159
Annisa Khaerani1, Kurnia Endah Riana1, Halim Dedy Perdana1,*
  • 1: Universitas Terbuka
*Contact email: halim@ecampus.ut.ac.id

Abstract

This study aims to determine the effect of budgetary participation, clarity of budget targets, organizational commitment influence on slack budget in District Offices throughout Central Mamuju Regency.The research method used is quantitative methods. The results of this study show that: The results of the first hypothesis test show that budgetary participation is related to agreement slack. Thus it can be interpreted that the budget targets are related to budgetary slack. The tcount value for the organizational commitment variable is 2,349 which is greater than the table value, which is 2,000 with a significant level of 0.004, less than the significant value of α of 0.05. Thus it can be interpreted that organizational commitment is related to budgetary slack.