IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP
This study aims to analyze and obtain empirical evidence that budget participation affects budgetary slack. Another objective is to prove that good governance and organizational commitment can weaken the effect of budget participation on budgetary slack. This study is quantitative. The population o...
Saved in:
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Indonesian |
| Published: |
Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya
2025-03-01
|
| Series: | Ekuitas: Jurnal Ekonomi dan Keuangan |
| Subjects: | |
| Online Access: | https://ejournal.stiesia.ac.id/ekuitas/article/view/7076 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1850203310779269120 |
|---|---|
| author | I Gusti Ayu Made Asri Dwija Putri Ni Gusti Putu Wirawati Komang Ayusta Devi Savitri Ni Made Dwi Okayanti |
| author_facet | I Gusti Ayu Made Asri Dwija Putri Ni Gusti Putu Wirawati Komang Ayusta Devi Savitri Ni Made Dwi Okayanti |
| author_sort | I Gusti Ayu Made Asri Dwija Putri |
| collection | DOAJ |
| description |
This study aims to analyze and obtain empirical evidence that budget participation affects budgetary slack. Another objective is to prove that good governance and organizational commitment can weaken the effect of budget participation on budgetary slack. This study is quantitative. The population of the study was all Regional Apparatus Organizations (OPD) in Gianyar Regency. The research sample was 28 OPDs. Data were collected by distributing questionnaires directly to each OPD. The research variables include budget participation, good governance, organizational commitment and budgetary slack. The measurement of variables uses a Likert scale. The analysis technique uses moderation regression analysis. The results of the study prove that Budget participation has a positive effect on budgetary slack. Therefore, the higher the level of budget participation, the greater the possibility of budgetary slack occurring. Good governance weakens or reduces the effect of budget participation on budgetary slack. At the same time, organizational commitment has no effect or cannot moderate the relationship between budget participation and budgetary slack.
|
| format | Article |
| id | doaj-art-425aab580dbf4e76b7d3a78754ca2be2 |
| institution | OA Journals |
| issn | 2548-298X 2548-5024 |
| language | Indonesian |
| publishDate | 2025-03-01 |
| publisher | Sekolah Tinggi Ilmu Ekonomi Indonesia Surabaya |
| record_format | Article |
| series | Ekuitas: Jurnal Ekonomi dan Keuangan |
| spelling | doaj-art-425aab580dbf4e76b7d3a78754ca2be22025-08-20T02:11:34ZindSekolah Tinggi Ilmu Ekonomi Indonesia SurabayaEkuitas: Jurnal Ekonomi dan Keuangan2548-298X2548-50242025-03-019110.24034/j25485024.y2025.v9.i1.7076IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAPI Gusti Ayu Made Asri Dwija Putri0Ni Gusti Putu Wirawati1Komang Ayusta Devi Savitri2Ni Made Dwi Okayanti3Udayana University, DenpasarUdayana University, DenpasarUdayana University, DenpasarUdayana University, Denpasar This study aims to analyze and obtain empirical evidence that budget participation affects budgetary slack. Another objective is to prove that good governance and organizational commitment can weaken the effect of budget participation on budgetary slack. This study is quantitative. The population of the study was all Regional Apparatus Organizations (OPD) in Gianyar Regency. The research sample was 28 OPDs. Data were collected by distributing questionnaires directly to each OPD. The research variables include budget participation, good governance, organizational commitment and budgetary slack. The measurement of variables uses a Likert scale. The analysis technique uses moderation regression analysis. The results of the study prove that Budget participation has a positive effect on budgetary slack. Therefore, the higher the level of budget participation, the greater the possibility of budgetary slack occurring. Good governance weakens or reduces the effect of budget participation on budgetary slack. At the same time, organizational commitment has no effect or cannot moderate the relationship between budget participation and budgetary slack. https://ejournal.stiesia.ac.id/ekuitas/article/view/7076budgetary slackbudget participationgood governanceorganizational commitment |
| spellingShingle | I Gusti Ayu Made Asri Dwija Putri Ni Gusti Putu Wirawati Komang Ayusta Devi Savitri Ni Made Dwi Okayanti IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP Ekuitas: Jurnal Ekonomi dan Keuangan budgetary slack budget participation good governance organizational commitment |
| title | IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP |
| title_full | IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP |
| title_fullStr | IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP |
| title_full_unstemmed | IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP |
| title_short | IMPLEMENTATION OF GOOD GOVERNANCE, BUDGET PARTICIPATION, AND ORGANIZATIONAL COMMITMENT IN EFFORTS TO REDUCE BUDGET GAP |
| title_sort | implementation of good governance budget participation and organizational commitment in efforts to reduce budget gap |
| topic | budgetary slack budget participation good governance organizational commitment |
| url | https://ejournal.stiesia.ac.id/ekuitas/article/view/7076 |
| work_keys_str_mv | AT igustiayumadeasridwijaputri implementationofgoodgovernancebudgetparticipationandorganizationalcommitmentineffortstoreducebudgetgap AT nigustiputuwirawati implementationofgoodgovernancebudgetparticipationandorganizationalcommitmentineffortstoreducebudgetgap AT komangayustadevisavitri implementationofgoodgovernancebudgetparticipationandorganizationalcommitmentineffortstoreducebudgetgap AT nimadedwiokayanti implementationofgoodgovernancebudgetparticipationandorganizationalcommitmentineffortstoreducebudgetgap |