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International Journal of Law and Management: A study of performance model development and good governance budgeting
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Abstract
Purpose – The purpose of this study is to empirically examine the influence of politics, culture and
regulation on the budgetary slack and its impact on performance. Specifically, the purpose of this study is to
analyze the influence of culture, politics and regulation on budgetary slack and performance in local
government.
Design/methodology/approach – Studies to develop model pengangaran good (good governance
budgeting). Using the survey method. The total sample is 300 respondents in seven local governments in
West Sulawesi. Respondents from the executive and legislative participate in the preparation of budgets in
local government. The research instrument in questionnaire is tested using GSCA.
Findings – The third structural coefficient of the relationship is positive, indicating all three positive
relationships. That is, the higher political, cultural, regulatory, will result in the higher budgetary slack. Thus,
if one wants to reduce the budgetary slack, then one needs to reduce the problems of politics, culture and
regulations. Other results obtained (a) significant political, cultural and regulatory effect on performance
either directly or indirectly through budgetary slack. The sixth structural coefficient of the relationship is
positive, indicating all six positive relationships. That is, the higher political, cultural and regulatory variables
will lead to higher performance either directly or indirectly through budgetary slack; (b) information
asymmetry and budgetary slack significantly affect performance. The second structural coefficient
correlation is positive, indicating both positive relationships. That is, the higher information asymmetry and
budgetary slack will result in higher performance; (c) budgeting participation moderating influence
budgetary slack variables that are false and strengthen moderation. That is, the higher the value of
participation budgeting (M) affects increasing influence through budgetary slack (Y1) on the performance
(Y2).
Research limitations/implications – The results showed that the political, cultural and regulatory
variables significantly affect the budgetary slack. The structural coefficient of the relationship of these three
variables had positive-marked, indicating that the relationship of all those three was positive. Thus, the
higher political, cultural and regulatory variables will result in higher budgetary slack. Political, cultural and
regulatory variables significantly affected the performance both directly and indirectly through budgetary
slack. Structural coefficient of the relationship of those six had positive-marked, indicating that the
relationship of all those six was positive. Thus, the higher political, cultural and regulatory variables will lead
to higher performance both directly and indirectly through budgetary slack.
Originality/value – This paper conducts a research on mediation effect of budgetary slack in relationship
between politics, culture and regulation toward performance; this research retests the research result from
Fisher (2002) about information asymmetry and performance, Rubin (1993) about political, budgetary slack
and performance, Scott (2000) about regulatory, budgetary slack and performance, Indriantoro (2000) about
mediation of budgetary slack in relationship between politics, culture and regulation toward performance and
Mardiasmo (2005) about budgetary slack and performance. No studies have examined this kind of
relationship simultaneously. location of study (no previous research for this relationship): local governments
in West Sulawesi.
Haliah - Personal Name
NONE
Text
ENGLISH
EMERALD INSIGHT
2021
ENGLAND
JURNAL IMU HUKUM
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APA Citation
Haliah. (2021).International Journal of Law and Management:
A study of performance model
development and good
governance budgeting.(Electronic Thesis or Dissertation). Retrieved from https://localhost/etd