THE EFFECT OF PARTICIPATORY BUDGETING ON BUDGETARY SLACK IN DOMPU GOVERNMENT

Budi Muliansyah, Agusdin Agusdin, Erna Widiastuty

Abstract


This research aims to examine empirically effects from participatory budgeting on budgetary slack with moderation by asymmetry information, motivation, and individuals capacity at Executing work units (SKPD) that indicated experiencing slack in Dompu Government. Respondents are structural officials manager on the 8 (eight) SKPD in Dompu Government, with a population of 167 people. Respondents determined using a census. Gathering data, using the questionare wich adopted from previous researchers. From 167 questionnaires distributed, received back and completed are 164 questionnaires (98%). After passed test of validity and reliability then fulfilled classical assumptions. Testing of hypothesis using simple linear regression analysis and moderation regression analysis (MRA). The results show that participatory budgeting influence on budgetary slack. Asymmetry information and motivation show that are they being to moderating influence participatory budgeting to budgetary slack. Individual capacity is fail to moderating the influence of participatory budgeting to budgetary slack.The implication of this research can contribute to Dompu Government about the importance of proper supervision to the goverment officials who participated in the budgeting process in order to avoid budgetary slack.

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