Articles

The Influence of Budget Participation, Information Asymmetry, and Budget Emphasis on Budgetary Slack in Aceh Government

/in /by

This study aims to examine the effect of budgetary participation, information asymmetry, and budget emphasis on budgetary slack in the SKPA Aceh Government. The population of this research is all State Civil Servants (ASN) in SKPA Aceh Government. The research sample used was 129 people selected by purposive sampling method, consisting of Heads of SKPA, Secretaries, and Heads of Planning and Reporting Subdivision in 43 SKPA. This research is a quantitative research, the data used is in the form of primary data obtained from distributing questionnaires to research respondents. The data analysis technique uses multiple linear regression analysis with the help of the IBM SPSS 26 program. The regression results for the partial test show that budget participation, information asymmetry, and budget emphasis have a positive and significant effect on budgetary slack in the Aceh Government SKPA.

The Effect of Apparatus Commitment on the Relationship of Budget Participation and Internal Control with the Performance of Government Apparatus in the Government of Aceh

/in /by

This study aims to examine the effect of apparatus commitment on the relationship of budget participation and internal control with the performance of government apparatus in the government of Aceh. The population of this research were all Head of Institution, Head of Program Sub-division, and Financial Administration Officer in The Aceh Work Unit which the sampling technique uses non probability sampling with census method. The data source in this study uses primary data that is the acquisition of questionnaires from respondents. Data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS 25. The result of this research shows that (1) budget participation and internal control has an effect on performance of government apparatus in the government of Aceh, (2) budget participation has an effect on performance of government apparatus in the government of Aceh, (3) internal control has an effect on performance of government apparatus in the government of Aceh, (4) apparatus commitment has an effect on the relationship between budget participation with performance of government apparatus in the government of Aceh, and (5) apparatus commitment has an effect on the relationship between internal control with performance of government apparatus in the government of Aceh.