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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Format: | Article |
Language: | English |
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University of Brawijaya
2013-04-01
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Series: | Jurnal Akuntansi Multiparadigma |
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Online Access: | http://jamal.ub.ac.id/index.php/jamal/article/view/231/213 |
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author | Ernawaty Usman Selmita Paranoan |
author_facet | Ernawaty Usman Selmita Paranoan |
author_sort | Ernawaty Usman |
collection | DOAJ |
description | 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. |
first_indexed | 2024-04-13T00:23:56Z |
format | Article |
id | doaj.art-cd95aba934974ed0bdf7b5f341e6189d |
institution | Directory Open Access Journal |
issn | 2086-7603 2089-5879 |
language | English |
last_indexed | 2024-04-13T00:23:56Z |
publishDate | 2013-04-01 |
publisher | University of Brawijaya |
record_format | Article |
series | Jurnal Akuntansi Multiparadigma |
spelling | doaj.art-cd95aba934974ed0bdf7b5f341e6189d2022-12-22T03:10:40ZengUniversity of BrawijayaJurnal Akuntansi Multiparadigma2086-76032089-58792013-04-0141127135Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah DaerahErnawaty Usman0Selmita Paranoan1Universitas Tadulako PaluUniversitas Tadulako PaluThe 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.http://jamal.ub.ac.id/index.php/jamal/article/view/231/213anggaran partisipatifkinerjabudaya |
spellingShingle | Ernawaty Usman Selmita Paranoan Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah Jurnal Akuntansi Multiparadigma anggaran partisipatif kinerja budaya |
title | Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah |
title_full | Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah |
title_fullStr | Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah |
title_full_unstemmed | Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah |
title_short | Anggaran Partisipatif dalam Menunjang Kinerja Aparatur Pemerintah Daerah |
title_sort | anggaran partisipatif dalam menunjang kinerja aparatur pemerintah daerah |
topic | anggaran partisipatif kinerja budaya |
url | http://jamal.ub.ac.id/index.php/jamal/article/view/231/213 |
work_keys_str_mv | AT ernawatyusman anggaranpartisipatifdalammenunjangkinerjaaparaturpemerintahdaerah AT selmitaparanoan anggaranpartisipatifdalammenunjangkinerjaaparaturpemerintahdaerah |