Abstract
The relationship between budget participation and budgetary slack has been attracting researchers attention. However, the result of previous studies on relationship between budget participation and budgetary slack has been often contradictory. One way to reconcile these conflicting result is to investigate the hypothesized relationship utilizing a contingency approach (Govindarajan, 1986a). The purpose of this reseach is to examine the existing relationship between budget participation and budgetary slack government offices in Palangka Raya. And Empirically examined whether job involvement and budget emphasis are moderating variable that influence the relationship between budget participation and budgetary slack. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 112 questionnaires sent, only 66 questionnaires could be processed. The empirical result using simple regression show that budget participation influence budgetary slack. But empirically result using multiple regresion show that interaction between budget participation with contingent factor (job involvement and budget emphasis) does not effect budgetary slack.
Key Words: Budget participation, budgetary slack, job involvement, budget emphasis, contingency theory and moderating variable
The relationship between budget participation and budgetary slack has been attracting researchers attention. However, the result of previous studies on relationship between budget participation and budgetary slack has been often contradictory. One way to reconcile these conflicting result is to investigate the hypothesized relationship utilizing a contingency approach (Govindarajan, 1986a). The purpose of this reseach is to examine the existing relationship between budget participation and budgetary slack government offices in Palangka Raya. And Empirically examined whether job involvement and budget emphasis are moderating variable that influence the relationship between budget participation and budgetary slack. Analysis units utilized were the heads of offices, since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of 112 questionnaires sent, only 66 questionnaires could be processed. The empirical result using simple regression show that budget participation influence budgetary slack. But empirically result using multiple regresion show that interaction between budget participation with contingent factor (job involvement and budget emphasis) does not effect budgetary slack.
Key Words: Budget participation, budgetary slack, job involvement, budget emphasis, contingency theory and moderating variable
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