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PENGARUH PARTISIPASI ANGGARAN, KETEPATAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (STUDI PADA PEMERINTAH KABUPATEN JAYAPURA)

KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah) · Vol. 3 No. 1 (2018)

DOI
10.52062/keuda.v3i1.712
ISSN
2581-0286, 2477-7838
Published
2018-05-10
Publisher
Universitas Cenderawasih
Language
eng

Abstract

The purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the primary data. The research population is civil servants of SKPD in Jayapura regency. The amount of sample was 105. Method used in the study was moderated regression analysis. The results of this study found that the budgeting participation has a positive and significant impact on budget gap, while the budget accuracy can not have positive and significant impact on budget gap. Organization commitment as moderate variable cannot moderating budgeting participation and the budget accuracy to budget gap in Jayapura regency. Keywords: Budget participation, budget accuracy, budget gap, organization commitment.

Collaboration network of the authors

40 authors · 107 co-authorship links · showing the 40 most connected

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Co-authorOrganisationJoint articles
Bill J. C PangayowAffiliation unknown10
Agustinus SalleAffiliation unknown5
Juliana WaromiAffiliation unknown4
Meinarni AsnawiAffiliation unknown4
Mariolin SanggenafaAffiliation unknown3
Kurniawan PatmaAffiliation unknown3
Arius KambuAffiliation unknown3
Otniel SafkaurAffiliation unknown2
Ulfah Rizky MusliminAffiliation unknown2
Siti RofingatunAffiliation unknown2
Balthazar KambuayaAffiliation unknown2
Maylen K.P. KambuayaAffiliation unknown2
Anthonius H. Citra WijayaAffiliation unknown2
Agustina PairinganAffiliation unknown1
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
Anggi Anggara AkbarAffiliation unknown1
Maylend KambuayaAffiliation unknown1
Allan MuraramAffiliation unknown1
Sylvia DaatAffiliation unknown1
Kristian RadjibuAffiliation unknown1
Theo AllolayukAffiliation unknown1
Charles MarpaungAffiliation unknown1
Theo Allo LayukAffiliation unknown1
Mateus WelerubunAffiliation unknown1
Frendy Gerson Simon AroyAffiliation unknown1
Selceani TandibuaAffiliation unknown1
Liana Dessy WulandariAffiliation unknown1
Yuni NuryaniAffiliation 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/KEUDA/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, KETEPATAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI  (STUDI PADA PEMERINTAH KABUPATEN JAYAPURA)</dc:title>
	<dc:creator>Kalembang, Meise</dc:creator>
	<dc:creator>Allo Layuk, Paulus K.</dc:creator>
	<dc:creator>Falah, Syaikhul</dc:creator>
	<dc:description xml:lang="en-US">The purpose of this research is to understand the influence of the participation and the budget acuracy against budget gap with a current commitment of organization as moderation variables. This kind of research is quantitative research by the use of the primary data. The research population is civil servants of SKPD in Jayapura regency. The amount of sample was 105. Method used in the study was moderated regression analysis.
The results of this study found that the budgeting participation has a positive and significant impact on budget gap, while the budget accuracy can not have positive and significant impact on budget gap. Organization commitment as moderate variable cannot moderating budgeting participation and the budget accuracy to budget gap in Jayapura regency.

Keywords: Budget participation, budget accuracy, budget gap, organization commitment.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Cenderawasih</dc:publisher>
	<dc:date>2018-05-10</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/712</dc:identifier>
	<dc:identifier>10.52062/keuda.v3i1.712</dc:identifier>
	<dc:source xml:lang="en-US">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol. 3 No. 1 (2018)</dc:source>
	<dc:source xml:lang="id-ID">KEUDA (Jurnal Kajian Ekonomi dan Keuangan Daerah); Vol 3 No 1 (2018)</dc:source>
	<dc:source>2581-0286</dc:source>
	<dc:source>2477-7838</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://ejournal.uncen.ac.id/index.php/KEUDA/article/view/712/647</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2018 Jurnal Kajian Ekonomi dan Keuangan Daerah</dc:rights>
</oai_dc:dc>