THE INFLUENCE OF PERFORMANCE BASED BUDGETING, CLARITY OF BUDGET TARGETS, APPARATUS COMMITMENT ON BUDGETARY SLACK AND BUDGET PERFORMANCE WITH FINANCIAL GOVERNANCE AS A MODERATING VARIABLE IN KARANGANYAR REGENCY VILLAGE GOVERNMENT
This study aims to analyze the influence of Performance Based Budgeting, Clarity of Budget goals, Apparatus Commitment to Budgetary Slack and Budget Performance with Financial Governance as a Moderation Variable in Karanganyar Regency Village Government. This research uses quantitative methods with a descriptive approach, with the AMOS SEM analysis tool. The study population was 648 people, using the Slovin formula, a total sample of 248 people was obtained, where respondents consisted of village heads, village secretaries, financial officer and planning officers from 16 villages obtained using proportional random sampling techniques. The results showed that Performance based budgeting has a significant effect on budgetary slack, performance-based budgeting does not have a significant effect on budget performance. Furthermore, clarity of budget targets has a significant effect on budgetary slack, clarity of budget targets has a significant effect on budget performance. Moreover, apparatus commitment has a significant effect on budgetary slack, while apparatus commitment does not have a significant effect on budget performance. Besides, Budgetary Slack has a significant effect on budget performance, budgetary slack has a significant effect on budget performance in moderation of financial governance. In addition, Performance based budgeting has a significant effect on budget performance in budgetary slack mediation, while Clarity of budget targets has no significant effect on budget performance with budgetary slack mediation, Apparatus commitment has a significant effect on budget performance with budgetary slack mediation.
Performance-Based Budgeting, Clarity of Budget Targets, Apparatus Commitment, Budgetary Slack, Budget Performance