出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：This study aims to empirically examine the effect of budgetary participation on budgetary slack and the ability of religious ethics to moderate the influence of budgetary participation on budgetary slack. The number of samples used was 115 people consisting of the Head of Agency / Agency, Head of Planning and Reporting Sub-Section and Head of Finance Sub-Division of Badung Regency Government, using the saturated sampling method. Data collection is done by questionnaire. The data analysis technique used is multiple linear regression analysis containing interaction or test Moderating Regression Analysis (MRA). Based on the results of the analysis it was found that budgetary participation had a positive effect on budgetary slack. This shows that the higher the budgetary participation, the higher the budgetary slack that will occur. Religious ethics weakens the influence of budgetary participation on budgetary slack. This shows that the higher budgetary participation causes the higher budgetary slack and will decrease if there is religious ethics.
关键词：budgeting participation; budgetary slack; religious ethics
