Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah

The purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi. Survey method was used in this research. The result...

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Bibliographic Details
Main Authors: Ernawaty Usman, Selmita Paranoan
Format: Article
Language:English
Published: University of Brawijaya 2013-04-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/231/213
Description
Summary:The purpose of this research is to understand the effect of participative budgeting on supporting performance of governmental organization with culture and organization commitment as moderating variable Local government officials of Kabupaten Sigi. Survey method was used in this research. The result shows that budget participate positively related to performance of local government officials. Organization commitment and organization culture are also related positively to budget slack. Organization commitment and organization culture as moderating variable support the relation of budget participate on performance of local government officials.
ISSN:2086-7603
2089-5879