The Effect of Budgeting Participation, and Slack Budget in Relationship Between Politic, Culture, and Regulation to Financial Performance Cover Image

The Effect of Budgeting Participation, and Slack Budget in Relationship Between Politic, Culture, and Regulation to Financial Performance
The Effect of Budgeting Participation, and Slack Budget in Relationship Between Politic, Culture, and Regulation to Financial Performance

Author(s): : Mediaty, : Mushar, Pagalung Gagaring, Imran Haliah
Subject(s): Government/Political systems, Political economy, Politics and communication, Fiscal Politics / Budgeting, Accounting - Business Administration
Published by: Reprograph
Keywords: budgetary slack; performance budgeting participation; information asymmetry; politics; culture and regulation;

Summary/Abstract: The purpose of this study is to empirically examine the causes of the budgetary slack and its impact on performance. Specifically the purpose of this study to analyze the influence of information asymmetry, cultural, political, regulatory, budgetary participation on budgetary slack and performance in local government. Studies in order to develop models pengangaran good (good governance budgeting). Using the survey method and the research instrument in questionare tested using PLS. The results showed that the political, cultural, regulation significant effect on budgetary slack. The third structural coefficient of the relationship is positive, indicating that all three positive relationship. That is, the higher the political, cultural, regulatory, will result in the higher budgetary slack. Thus if you want to reduce the budgetary slack needs to reduce the problems of politics, culture and regulations. Other results obtained: (A) political, cultural, regulatory, significant effect on performance either directly or indirectly through budgetary slack. Sixth structural coefficient of the relationship is positive, indicating that all six positive relationship. (B) information asymmetry and budgetary slack significant effect on performance. The second structural coefficient correlation is positive, indicating that both positive relationship. (C) budgeting participation moderating influence budgetary slack variables that are false and strengthen moderation.

  • Issue Year: XII/2017
  • Issue No: 48
  • Page Range: 374-383
  • Page Count: 10
  • Language: English