Authors:

Ni Ketut Yudastri, I Ketut Budiartha, I Dewa Nyoman Badera

Abstract:

“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 102 respondents consisting of structural officials directly involved in the budgeting process. Data analysis was performed using Moderated Regression Analysis (MRA). The results of this study are participatory budgeting and budgetary control positive effect on dysfunctional behavior. Standard operating procedure has no effect on dysfunctional behavior. Tri Hita Karana Cultural weaken the influence of participatory budgeting and control angggaran on dysfunctional behavior. Culture Tri Hita Karana not moderate influence on the standard operating procedures dysfunctional behavior.”

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PDF:

https://jurnal.harianregional.com/bse/full-30775

Published

2017-06-08

How To Cite

YUDASTRI, Ni Ketut; BUDIARTHA, I Ketut; BADERA, I Dewa Nyoman. BUDAYA TRI HITA KARANA SEBAGAI PEMODERASI PENGARUH PENGANGGARAN PARTISIPATIF, PENGENDALIAN ANGGARAN DAN STANDAR OPERASIONAL PROSEDUR PADA PERILAKU DISFUNGSIONAL.Buletin Studi Ekonomi, [S.l.], p. 89-99, june 2017. ISSN 2580-5312. Available at: https://jurnal.harianregional.com/bse/id-30775. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/bse.2017.v22.i01.p09.

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ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)

Section

Articles

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