Abstract
This study aims to examine the determinants of budgetary slack on NGOs. Tests performed by using Structural Equation Modeling (SEM). This study found evidence that factors budgetary participation, accountability demands, information asymmetry, and the behavior of individual NGOs affect budgetary slack. Also found a correlation between budgetary participation, accountability demands, information asymmetry and the behavior of individual NGOs. This study uses a survey with 210 respondents of the unit of analysis is the individual directors and managers of NGOs.
Bahasa Abstract
Penelitian ini bertujuan untuk mengkaji faktor-faktor penentu budgetary slack pada Lembaga Swadaya Masyarakat. Pengujian dilakukan dengan menggunakan metode Structural Equation Modeling (SEM). Penelitian ini menemukan bukti bahwa faktor budgetary participation, tuntutan akuntabilitas, asimetri informasi, dan perilaku individu LSM mempengaruhi budgetary slack. Ditemukan pula adanya korelasi antara budgetary participation, tuntutan akuntabilitas, asimetri informasi dan perilaku individu LSM. Penelitian ini menggunakan metode survei dengan 210 responden dari unit analisa individual yaitu direktur dan manajer LSM.
Recommended Citation
Wayan, Maria Eurelia
(2014)
"ANALISA FAKTOR-FAKTOR PENENTU BUDGETARY SLACK PADA LEMBAGA SWADAYA MASYARAKAT (STUDI EMPIRIS DENGAN MENGGUNAKAN STRUCTURALEQUATION MODELING),"
Jurnal Vokasi Indonesia: Vol. 2:
No.
1, Article 4.
DOI: 10.7454/jvi.v2i1.1054
Available at:
https://scholarhub.ui.ac.id/jvi/vol2/iss1/4
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