THE EFFECT OF ORGANIZATIONAL CULTURE AND INDIVIDUAL CAPACITY TOWARD BUDGETARY SLACK WITH JOB-RELEVANT INFORMATION AS MODERATING VARIABLE

Ardanari I G.A.A.S.C.; Sudana I P.; Ratnadi N.M.D.; Sukartha I M.

THE EFFECT OF ORGANIZATIONAL CULTURE AND INDIVIDUAL CAPACITY TOWARD BUDGETARY SLACK WITH JOB-RELEVANT INFORMATION AS MODERATING VARIABLE

2020

Ardanari I G.A.A.S.C. | Sudana I P. | Ratnadi N.M.D. | Sukartha I M.

This study was aimed to examine the effect of Organizational Culture and Individual Capacity on Budgetary Slack, while Job-Relevant Information moderates the relationship between Organizational Culture toward Budgetary Slack and moderates the relationship between Individual Capacity toward Budgetary Slack. This research was conducted at Regional Public Hospital of Bali Province. The primary data used in this study was obtained from questionnaire. Purposive sampling method was used as the method of determining sample and thus gaining a total of 121 samples. The technique of analyzing data used in this study was multiple linear regression test and moderated regression analysis (MRA). The results of the study shows that organizational culture had a negative effect toward budgetary slack and individual capacity had a positive effect toward budgetary slack. Job-relevant information weakens the relationship between organizational cultures toward budgetary slack. Job-relevant information strengthens the relationship between individual capacities toward budgetary slack. The implications of this research include are theoretical implications and practical implications, respectively: organizational culture, individual capacity and the interaction between organizational culture, individual capacity and job-relevant information affect the creation of budgetary slack, and that high job-relevant information tend to create budgetary slack.

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