Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi
Abstract
The purpose of this paper is to determine the effect of budgetary participation and financial accounting systems on public sector performance with organizational culture as a moderating variable. The sample selection in this study uses a purposive sampling method. Data testing methods used are multiple regression test and absolute difference values. The result of the study indicate that budgetary participation and financial accounting systems have a significant effect on public sector performance, and organizational culture is not able to moderate the effect of budetary participation and financial accounting systems on public sector performance.
Keyword: budgetary participation, financial accounting systems, public sector performance, organizational culture.
Authors who publish with this journal agree to the following terms:
- Copyright on any article is retained by the author(s).
- The author grants the journal, right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal’s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgment of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work.
- The article and any associated published material is distributed under the Creative Commons Attribution-ShareAlike 4.0 International License
