THE INFLUENCE OF BUDGET PARTICIPATION, PERFORMANCE-BASED BUDGET, INDIVIDUAL CAPACITY ON THE PERFORMANCE OF THE APBDES BUDGET THROUGH BUDGETARY SLACK WITH ORGANIZATIONAL COMMITMENT AS MODERATION IN COASTAL VILLAGE, SIDOARJO DISTRICT
This research aims to analyze the influence of budget participation, performance-based budgeting, individual capacity on APBDes budget performance through budgetary slack with organizational commitment as moderation in coastal villages, Sidoarjo Regency. Data were collected using a questionnaire with the respondents being the Village Head, Village Secretary, and all BPD administrators from each Coastal Village, Sidoarjo Regency with a total of 73 respondents. Data analysis using the Smart-PLS Application.The research results are: 1) Budget participation has a significant effect on budget performance. 2) Performance-Based Budgeting has a significant effect on Budget Performance. 3) Individual Capacity has no significant effect on Budget Performance. 4) Budgetary slack does not mediate the effect of budget participation on budget performance. 5) Budgetary slack does not mediate the effect of performance-based budgeting on budget performance. 6) Budgetary slack does not mediate the effect of individual capacity on budget performance. 7) Budget participation has a significant effect on budgetary slack. 8) Performance Based Budgeting has no significant effect on Budgetary slack. 9) Individual Capacity has no significant effect on Budget Allowance. 10) Organizational Commitment moderates the influence of Budget Participation on Budgetary slack. 11) Organizational Commitment does not moderate the effect of Performance-Based Budgeting on Budgetary slack. 12) Organizational Commitment does not moderate the influence of Individual Capacity on Budget Performance. 13) Budgetary slack has a significant effect on budget performance.
Budget Participation, Performance Based Budget, Individual Capacity, Budgetary Slack, Budget Performance.