Group Cohesiveness Terhadap Senjangan Anggaran dengan Religiusitas Sebagai Moderasi
Keywords:
Group Cohesiveness, Islamic Religiosity, Budgetary SlackAbstract
This research aims to test the influence of the independent variable group cohesiveness which is influenced by the moderating variable Islamic religiosity as local culture on the dependent variable budgetary slack through hypothesis testing. The population used in this research are officials and employees involved in preparing budgets in all districts within the District/City Government of Aceh. The sampling method used in this research was a random sampling technique. This research uses the Partial Least Square (PLS) method. The findings show that group cohesiveness has a significant influence on budgetary slack. The results of data analysis and hypothesis testing in this study show that there is a negative and significant influence of Islamic religiosity on budgetary slack. Also the test results show that Islamic religiosity has a significant and negative moderating effect on the relationship between the group cohesiveness variable and budgetary slack.
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