Abstract
This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack. Data used is primer data, the analysis technique used in this study is Moderated Regression Analysis. The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack. This shows that with good personal characteristics, participatory budgets will be able to reduce budgetary slack events. Personal characteristics weaken the influence of role ambiguity on budgetary slack. This shows that good personal characteristics, the role ambiguity will be reduced and will able to reduce the budgetary slack.
 Keywords: Personal Characteristics; Participatory Budgeting; Role Ambiguity; Budgetary Slack.
Highlights
This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the Artikel Masuk: 9 Maret 2020
Data used is primer data, the analysis technique used in this study is Moderated Regression
The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack
Summary
Hal. 360-373 baik maka partisipatif anggaran akan mampu mengurangi terjadinya senjangan anggaran. Karakteristik personal memperlemah pengaruh ambiguitas peran senjangan anggaran. Hal ini menunjukkan bahwa adanya karakteristik personal yang baik maka ambiguitas peran akan berkurang dan mampu mengurangi terjadinya senjangan anggaran.
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