THE EFFECT OF PARTICIPATION OF SCHOOL BUDGET AND ASSESSMENT ON BUDGETARY SLACK WITH MODIFIED BY COMPLIANCE WITH ACCOUNTING RULES IN THE SENIOR HIGH SCHOOL AND VOCATIONAL SCHOOLS IN THE CITY OF PALOPO, INDONESIA by Syamsul Kamal, Mediaty, Sanusi Fattah, Scientific Research Journal (Scirj), Volume VII, Issue VII, July 2019 Edition

Scirj Volume VII, Issue VII, July 2019 Edition
ISSN: 2201-2796

THE EFFECT OF PARTICIPATION OF SCHOOL BUDGET AND ASSESSMENT ON BUDGETARY SLACK WITH MODIFIED BY COMPLIANCE WITH ACCOUNTING RULES IN THE SENIOR HIGH SCHOOL AND VOCATIONAL SCHOOLS IN THE CITY OF PALOPO, INDONESIA

Syamsul Kamal, Mediaty, Sanusi Fattah

Abstract: This study aims to analyze (i) the effect of participation of school budget and assessment on budgetary slack; and (ii) the effect of participation of school budget and assessment on budgetary slack by considering compliance with accounting rules as a moderating variable. Quantitative approaches are used to test and analyze the factors that influence budgetary slack. Research location in Palopo City, South Sulawesi Province. The research schedule is carried out in one semester. The population in this study were all members of the senior high school or vocational school budgeting team in Palopo City as many as 138 people. Withdrawal the number of samples in this study using saturated sampling. Data collection techniques using a questionnaire. The measurement scale used is a Likert scale with five components. Data analysis techniques in this study used regression analysis with the Moderating Regression Analysis (MRA) method. The results showed that participation of school budget and assessment had a negative and significant effect on budgetary slack, so the first hypothesis was rejected. Compliance with accounting rules moderates (positive influence of participation of school budget and assessment on budgetary slack), thus the second hypothesis is accepted.

Reference this Paper: THE EFFECT OF PARTICIPATION OF SCHOOL BUDGET AND ASSESSMENT ON BUDGETARY SLACK WITH MODIFIED BY COMPLIANCE WITH ACCOUNTING RULES IN THE SENIOR HIGH SCHOOL AND VOCATIONAL SCHOOLS IN THE CITY OF PALOPO, INDONESIA by Syamsul Kamal, Mediaty, Sanusi Fattah published at: "Scientific Research Journal (Scirj), Volume VII, Issue VII, July 2019 Edition, Page 104-109 ".

Search Terms: participation of school budget and assessment, compliance with accounting rules, budgetary slack, agency, school

[Read Research Paper] [Full Screen]