Full Article Of BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF, PENGENDALIAN ANGGARAN DAN STANDAR OPERASIONAL PROSEDUR PADA PERILAKU DISFUNGSIONAL

Dysfunctional behavior is deviant behavior or violations of the rules and procedures of managerial control system of local government is done deliberately by officials themselves The purpose of this study was to examine the influence of participatory budgeting budget control and standard operating procedures SOP on dysfunctional behaviors and examines cultural influences as pemoderasinya Tri Hita Karana The sample was 36 SKPD in Gianyar regency government with