@article{Hesti Mei Kitna_Primastiwi_Kusuma Wardani_2020, title={Pengaruh Partisipasi Anggaran dan Sistem Akuntansi Keuangan Terhadap Kinerja Sektor Publik Dengan Variabel Moderasi}, volume={5}, url={https://ojs.unpkediri.ac.id/index.php/akuntansi/article/view/14028}, DOI={10.29407/jae.v5i2.14028}, abstractNote={<p>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.</p> <p>Keyword: budgetary participation, financial accounting systems, public sector performance, organizational culture.</p&gt;}, number={2}, journal={JAE (JURNAL AKUNTANSI DAN EKONOMI)}, author={Hesti Mei Kitna and Primastiwi, Anita and Kusuma Wardani, Dewi}, year={2020}, month={Jul.}, pages={24-35} }