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The Role of Organizational Culture in Moderating Budget Performance Determinants

Journal of Economic Education · Vol. 10 No. 1 (2021) · hlm. 42–50

DOI
10.15294/jeec.v9i2.41413
ISSN
2301-7341
Terbit
2021-06-07
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This research was conducted to identity the influence ofquality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. In addition, this research was conducted to identity the influence of moderating variables of organizational culture on the relationship between quality of human resources, the quality of budgeting and the quality of the internal control systemhas a effectbudget performance. The design research of this research uses a quantitative approach. The sample in this study were 31 work units at both the faculty and postgraduate levels of the State University in Semarang City. Data analysis used descriptive analysis and inferential analysis using Moderated Regression Analysis (MRA) with application program SPSS. The results of this study indicate that the quality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. The organizational culture as a moderating variable is proven to moderate the influence of quality, the budgeting quality, and the internal control system quality on budget performance.

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  • State University of Semarang
  • Sebelas Maret University
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  • Organisasi berbeda
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Rekan penulisOrganisasiArtikel bersama
Rusdarti RusdartiAfiliasi tidak diketahui3
Agus WahyudinAfiliasi tidak diketahui3
Indah AnisykurlillahAfiliasi tidak diketahui2
Linda AgustinaAfiliasi tidak diketahui2
Joko WidodoAfiliasi tidak diketahui2
Achmad SlametAfiliasi tidak diketahui2
Arief YuliantoState University of Semarang2
Amin PujiatiAfiliasi tidak diketahui2
Ellianawati EllianawatiState University of Semarang1
Decky AvriliandaState University of Semarang1
Faricha Putri Alif ViaAfiliasi tidak diketahui1
Noviana Bekti LestariAfiliasi tidak diketahui1
Niswatun HasanahAfiliasi tidak diketahui1
Abiprayasa Kawiswara Weko HartoyoAfiliasi tidak diketahui1
Rida AndriyaniAfiliasi tidak diketahui1
Eloking Surya Sekar MahardikaAfiliasi tidak diketahui1
Fani KarinaAfiliasi tidak diketahui1
Ria AniktiaAfiliasi tidak diketahui1
Umi HanifahSebelas Maret University1
Lucky Tio MonikaAfiliasi tidak diketahui1
Eko Marliyana MarliyanaAfiliasi tidak diketahui1
Yanuar Dwi PurnomoAfiliasi tidak diketahui1
Ade Dwi SuryaniAfiliasi tidak diketahui1
Atiyah Nima FaradisaAfiliasi tidak diketahui1
Eka Deny PrihastomoAfiliasi tidak diketahui1
Fita Kartika BuanaAfiliasi tidak diketahui1
Ulfi Nihayah FitriyaniAfiliasi tidak diketahui1
Hidayatul KhasanahAfiliasi tidak diketahui1
Milla SeptianaAfiliasi tidak diketahui1
Devi SoniaAfiliasi tidak diketahui1
Vivi Ayuning TyasAfiliasi tidak diketahui1
Siska Puji LestariAfiliasi tidak diketahui1
Lisdiana SafitriAfiliasi tidak diketahui1
Ayu SuryaniAfiliasi tidak diketahui1
Abdul KodirAfiliasi tidak diketahui1
IstichomahwatiAfiliasi tidak diketahui1
Hanapi AtmajaAfiliasi tidak diketahui1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/jeec/oai, pertama di-harvest 6 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">The Role of Organizational Culture in Moderating Budget Performance Determinants</dc:title>
	<dc:creator>Wulandari, Retno Asih</dc:creator>
	<dc:creator>Khafid, Muhammad</dc:creator>
	<dc:creator>Sri Wahyuningrum, Indah Fajarini</dc:creator>
	<dc:description xml:lang="en-US">This research was conducted to identity the influence ofquality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. In addition, this research was conducted to identity the influence of moderating variables of organizational culture on the relationship between quality of human resources, the quality of budgeting and the quality of the internal control systemhas a effectbudget performance. The design&amp;nbsp; research of this research uses a quantitative approach. The sample in this study were 31 work units at both the faculty and postgraduate levels of the State University in Semarang City. Data analysis used descriptive analysis and inferential analysis using Moderated Regression Analysis (MRA) with application program SPSS. The results of this study indicate that the quality of human resources, the quality of budgeting and the quality of the internal control system has a direct effect on budget performance. The organizational culture as a moderating variable is proven to moderate the influence of quality, the budgeting quality, and the internal control system quality on budget performance.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2021-06-07</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://journal.unnes.ac.id/sju/jeec/article/view/41413</dc:identifier>
	<dc:identifier>10.15294/jeec.v9i2.41413</dc:identifier>
	<dc:source xml:lang="en-US">Journal of Economic Education; Vol 10 No 1 (2021): June 2021; 42-50</dc:source>
	<dc:source>2301-7341</dc:source>
	<dc:source>10.15294/jeec.v10i1</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/jeec/article/view/41413/17060</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2021 Journal of Economic Education</dc:rights>
</oai_dc:dc>