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Research Paper | Accounting | Indonesia | Volume 8 Issue 2, February 2019

The Effect of Budget Participation on Budgetary Slack with Organizational Commitments and Love of Money as Moderation

I Gede Putu Pundarika | A.A.N.B Dwirandra

Abstract: This study aims to obtain empirical evidence of the effect of budgetary participation on budgetary slack with organizational commitment and love of money as moderating variables. All 19 of the Ministry of Finance's ICT and BMN Management Office scope units spread across Indonesia became the research population. Data was collected through survey methods with questionnaire techniques. Sampling using nonprobability method with purposive sampling technique and obtained as many as 111 respondents. Data analysis using Moderated Regression Analysis (MRA). The results of the analysis show that budgetary participation has a negative effect on budgetary slack. Organizational Commitment strengthens the negative influence of budget participation on budgetary slack. Love of Money does not moderate the influence of budget participation on budgetary slack in the scope of the Ministry of Finance's KPTIK and BMN work units.

Keywords: budget participation, organizational commitment, love of money, budgetary slack

Edition: Volume 8 Issue 2, February 2019,

Pages: 491 - 496