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PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Rumah Sakit di Kota Jayapura)

JURNAL AKUNTANSI DAN KEUANGAN DAERAH · Vol. 13 No. 1 (2020)

DOI
10.52062/jakd.v13i1.1424
ISSN
2621-6787, 1978-4848
Published
2020-12-12
Publisher
Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih
Language
eng

Abstract

This study aims to analyze the effect of budgetary participation on budgetary slack with psychological capital as intervening variable. This research was conducted in 6 hospitals in Jayapura City. Data collection in this research is using questionnaire where the respondent in thisresearch is Staff of Finance/ Administration and Program. The sampling technique used in this research is the census sampling method. The number of samples taken as many as 31 respondents.This research uses Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software. The results of this study indicate that budget participation has significant effect on psychological capital, while psychological capital has significant effect on budgetary slack, however budget participation has no significant effect on budgetary slack and psychological capital to mediate the influence of budgetary participation on budgetary slack.

Collaboration network of the authors

40 authors · 91 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown9
Juliana WaromiAffiliation unknown3
Mariolin SanggenafaAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Meinarni AsnawiAffiliation unknown2
Paulus K. Allo LayukAffiliation unknown2
Arius KambuAffiliation unknown2
Siti RofingatunAffiliation unknown2
Gunung Hasian SiahaanAffiliation unknown1
Rodika WakerkwaAffiliation unknown1
Klara WonarAffiliation unknown1
Edwin UmboraAffiliation unknown1
Sylvia C DaatAffiliation unknown1
Yulens Frits BonaiAffiliation unknown1
Irmawati TangkoAffiliation unknown1
Melyanus BonsapiaAffiliation unknown1
B. Elitha BharantiAffiliation unknown1
Nuh Saneraro FakdawerAffiliation unknown1
Balthazar KambuayaAffiliation unknown1
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Maylen K.P. KambuayaAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Liana Dessy WulandariAffiliation unknown1
Christi Novita LorensaAffiliation unknown1
Rachmad Putra RamadhanAffiliation unknown1
Alberth D. RupangAffiliation unknown1
Derwin Juan SagrimAffiliation unknown1
Tirsa RanteAffiliation unknown1
Yohanes Baptista Tupen EbangAffiliation unknown1

Affiliations come from OpenAlex; journal OAI-PMH metadata carries none. Authors without an OpenAlex ID are matched by name, which can merge or split people.

Metadata source: OAI-PMH (metadata jurnal) https://ejournal.uncen.ac.id/index.php/JAKED/oai, first harvested 1 Nov 2026, last seen 1 Nov 2026.
Original metadata (oai_dc) 
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	<dc:title xml:lang="en-US">PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN PSYCHOLOGICAL CAPITAL SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Rumah Sakit di Kota Jayapura)</dc:title>
	<dc:creator>Nuryani, Yuni</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the effect of budgetary participation on budgetary slack with psychological capital as intervening variable. This research was conducted in 6 hospitals in Jayapura City. Data collection in this research is using questionnaire where the respondent in thisresearch is Staff of Finance/ Administration and Program. The sampling technique used in this research is the census sampling method. The number of samples taken as many as 31 respondents.This research uses Partial Least Square (PLS) analysis technique using SmartPLS 3.0 software. The results of this study indicate that budget participation has significant effect on psychological capital, while psychological capital has significant effect on budgetary slack, however budget participation has no significant effect on budgetary slack and psychological capital to mediate the influence of budgetary participation on budgetary slack.</dc:description>
	<dc:publisher xml:lang="en-US">Jurusan Akuntansi Fakultas Ekonomi dan Bisnis Universitas Cenderawasih</dc:publisher>
	<dc:date>2020-12-12</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1424</dc:identifier>
	<dc:identifier>10.52062/jakd.v13i1.1424</dc:identifier>
	<dc:source xml:lang="en-US">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol. 13 No. 1 (2018)</dc:source>
	<dc:source xml:lang="id-ID">JURNAL AKUNTANSI DAN KEUANGAN DAERAH; Vol 13 No 1 (2018)</dc:source>
	<dc:source>2621-6787</dc:source>
	<dc:source>1978-4848</dc:source>
	<dc:source>10.52062/jakd.v13i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/JAKED/article/view/1424/1123</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2020 JURNAL AKUNTANSI DAN KEUANGAN DAERAH</dc:rights>
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