MODERASI KEDEKATAN SUPERIOR DAN SUBORDINAT PADA PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DALAM UPAYA MENINGKATKAN KINERJA MANAJERIAL

This study examines the proximity factor between superior and subordinate as a moderating variable that is expected to moderate relationship of budgetary participation slack on local government budget in order improve managerial performance. The data used this primary data. Data collection using questionnaires in-depth interviews with related parties. Respondents research are department heads SKPD located Bogor City. sample was 71 respondents. Budgetary participation, slack, performance, subordinates analysis SEM PLS WARP-PLS 6.0 software. results indicate performance has positive relationship. Budget may be able mediate 0.05 significance. In addition, there interesting findings high-level relationships can increase reduce while low-level subordination level constraints. As per statistics Exchange Member Theory or