Budgetary Slack: Iklim Kerja Etis, Motivasi Berprestasi, dan Komitmen Organisasi, Modal Intelektual

نویسندگان

چکیده

Better work performance compared to the ability absorb budget indicates that output can be achieved with a lower allocation than planned budget. This illustrates available Ministries/Agencies is larger it should be. Based on these conditions, research was conducted aim of examining effect ethical climate, need for-achievement and organizational commitment budgetary slack moderated by intellectual capital locus at Ministry Home Affairs. The study applied quantitative method sample 137 civil servants who were determined purposively. Research data analysis used Structural Equation Modelling hypothesis testing based path analysis. results found an climate had no slack, while significant positive slack. Intellectual proved unable moderate relationship three variables Performa kinerja yang lebih baik dibandingkan dengan kemampuan penyerapan anggaran mengindikasikan bahwa keluaran (output) dapat dicapai alokasi rendah dari telah direncanakan. Hal ini menggambarkan tersedia pada Kementerian/Lembaga besar seharusnya. Penelitian dilakukan tahun 2021 untuk mengkaji pengaruh iklim kerja etis, motivasi berprestasi dan komitmen organisasi terhadap budgterary dimoderasi oleh modal intelektual lokus penelitian Kementerian Dalam Negeri. menerapkan metode kuantitatif sampel sebanyak pegawai negeri sipil ditentukan secara purposive. Analisis menggunakan pengujian hipotesis berdasarkan jalur analisis. Hasil menemukan etis tidak berpengaruh sedangkan positif signifikan Modal terbukti mampu memoderasi hubungan ketiga variabel

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ژورنال

عنوان ژورنال: Jurnal Akuntansi dan Bisnis

سال: 2022

ISSN: ['1412-0852', '2580-5444']

DOI: https://doi.org/10.20961/jab.v22i1.741