Authors :
Alfred Labi; Slamet Riyadi; Tri Ratnawati
Volume/Issue :
Volume 5 - 2020, Issue 12 - December
Google Scholar :
http://bitly.ws/9nMw
Scribd :
https://bit.ly/3pqt2J9
Abstract :
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
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
