BUDGET GOAL COMMITMENT SEBAGAI VARIABEL MEDIASI UNTUK PARTISIPASI ANGGARAN DAN KESENJANGAN ANGGARAN PADA DINAS PERTANIAN KABUPATEN SORONG

Abstrak

 

Abstract: This study aims to determine the absolute absence of budget goal commitment as mediating variables for the participation of the budget and the budget gap. The next goal was to determine the effect of the partial between budgetary participation and budget gaps, and the participation of the budget with the budget goal commitment. Then also to know simultaneously, variable budget participation and budget goal commitment to the budget gap. The analytical method used is a regression for each line causal step technique. Research shows that in the first phase, variable budget participation and significant positive effect on the budget gap. In the second phase, variable budget participation and significant positive effect on the budget goal commitment. In the third phase, by performing simultaneous regression, the variable budget participation but not significant positive effect on the budget gap, while the variable budget goal commitmen positive and significant impact on the budget gap. It can be concluded that the budgetary participation variable becomes insignificant when entering mediating variables (budget goal commitment) together, which means that the budget goal commitment mediate absolute causal relationship between budgetary participation and budget gaps.

Keywords: budget participation, budget goal commitment, the budget gap.