Email this article Budgetary Slack: Iklim Kerja Etis, Motivasi Berprestasi, Komitmen Organisasi, dan Modal Intelektual
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Performa kinerja yang lebih baik dibandingkan dengan kemampuan penyerapan anggaran mengindikasikan bahwa keluaran (output) dapat dicapai dengan alokasi anggaran yang lebih rendah dari anggaran yang telah direncanakan. Hal ini menggambarkan bahwa anggaran yang tersedia pada Kementerian/Lembaga lebih besar dibandingkan yang seharusnya. Penelitian dilakukan pada tahun 2021 untuk mengkaji pengaruh iklim kerja etis, motivasi berprestasi dan komitmen organisasi terhadap budgterary slack yang dimoderasi oleh modal intelektual dengan lokus penelitian pada Kementerian Dalam Negeri. Penelitian menerapkan metode kuantitatif dengan sampel sebanyak 137 pegawai negeri sipil yang ditentukan secara purposive. Analisis data penelitian menggunakan Structural Equation Modelling dengan pengujian hipotesis berdasarkan jalur analisis. Hasil penelitian menemukan bahwa iklim kerja etis tidak berpengaruh terhadap budgetary slack, sedangkan motivasi berprestasi dan komitmen organisasi berpengaruh positif signifikan terhadap budgetary slack. Modal intelektual terbukti tidak mampu memoderasi hubungan ketiga variabel terhadap budgetary slack.
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