Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

نویسندگان

چکیده

Purpose: This study aims to empirically see how participation in village government budgeting has an impact on managerial performance and budgetary slack, as well analyze the role of job relevant information moderating effect slack Methodology/approach: research is a quantitative research. Data analysis used variant-based Structural Equation Model (SEM), namely Partial Least Square (PLS) or commonly called SEM-PLS. The total sample 178 Village Heads Pamekasan Regency, East Java. Findings: results show that positive slack. Job also Practical implications: Unique findings not moderation between Originality/value: novelty this lies variable relationship simultaneously, which never been done previous Besides that, focused which, according researchers, still receiving less attention.

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ژورنال

عنوان ژورنال: Jurnal Reviu Akuntansi dan Keuangan

سال: 2023

ISSN: ['2615-2223', '2088-0685']

DOI: https://doi.org/10.22219/jrak.v13i1.25321