Antesedent Variables Indicators Budgetary Slackand Budget Performance in Government of North Halmahera Regency and Morotai Island Regency

Authors : Alfred Labi; Slamet Riyadi; Tri Ratnawati

Volume/Issue : Volume 5 - 2020, Issue 12 - December

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This study examined and analyzed the effect of budgetary participation, clear budgetary objectives, and environmental uncertainty on budgetary slack and budget performance, and the effect of budgetary slack on budget performance with organizational commitment as a moderating variable.The population in this study is the head, secretary, and Head of the Planning and Finance Subdivision in each North Halmahera Regency OPD which had 93 populations and the Morotai Island Regency which had 90 populations so that there were 183 populations. While the sample was determined based on Slovin's formulation so that North Halmahera regency had 64 respondents and Morotai Island Regency had 62 respondents so that there were 126 respondents.Testing the model in this study was by analyzing the structural equation model (SEM) with the help of AMOS software version 22, and the results of the model testing showed the model (fit), which can be seen from the chi-square value, probability, cmin/df, RMSEA, GFI, AGFI , TLI, and CFI, each of which had values of 71.139, 0.99, 1.248, 0.045, 0.931, 0.872, 0.982 and 0.989; everything was within the range of values implied so that the model was deemed fit or acceptable. The results of this study indicated that budgetary participation, clear budgetary targets and environmental uncertainty had a significant effect on budgetary slack; budgetary participation, clear budgetary targets, and budgetary slack had a significant effect on budget performance, while environmental uncertainty had no significant effect on budget performance

Keywords : Budget Participation, Clear Budgetary Targets, Environmental Uncertainty, Budgetary Slack, Budget Performance


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