ABSTRACT: This type of
research is categorized as explanatory research. The target population of this
research is the entire structural officers in 11 regencies/cities of Riau
Province. Accessible population is entire structural officers in 4 technical
boards. Applying stratified random sampling, total sampling is 140, out of 135
returned questionnaires, 124 is good for the purpose of analysis. Structrual
Equation Modelling (SEM) with AMOS software 6 version is used to examine the
relationship among variables. Based on data analysis where the finding is also
supported by sistematic variance of financial statement of each respective
regencies/cities. Several results also generate; first , national culture
consisting of power distance, uncertainty avoidance, masculine vs feminine,
individualism vs collectivism, short and long term orientation influences the
budgetary slack in 11 regencies/cities of Riau Province. Second, the influence
of national culture will be stronger if budget particiaptory exists. Several
recommendations from this research are to utilize national culture by reducing
power distance, uncertainty avoidance, more feminine and close to group as well
long-term orientation that is expected to decrease the budgetary slack.
Keywords: national culture,
budget participatory, and budgetary slack
Penulis: Ririn Handayani, Eka
Afnan Troena, Umar Nimran, Mintarti Rahayu
Kode Jurnal: jpmanajemendd110084
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