This study aims to examine the effect of budgetary participation on managerial performance at PT. PLN (Persero) UP3 Palu, the influence of participation in budgeting on managerial performance with Locus of Control as a moderating variable and the influence of participation in budgeting on managerial performance with job relevant information as a moderating variable. This research was conducted using a survey method with a questionnaire as a tool to obtain data. Samples were taken by saturated sampling method. The analytical tool used in processing the data is PLS with the help of WarpPLS software. The results show that budgetary participation has an effect on managerial performance at PT. PLN (Persero) UP3 Palu. Moreover, Locus of Control can moderate or strengthen the relationship between budgetary participation and managerial performance at PT. PLN (Persero) UP3 Palu. Meanwhile, job relevant information can moderate or strengthen the relationship between budgetary participation and managerial performance at PT. PLN (Persero) UP3 Palu.
This study aims to examine the effects of peer influence and outcome expectancies on fraud in local government asset management. This study is also to analyze moderating effect of the internal control system between peer influence and outcome expectancies on the fraudulent behavior. By utilizing purposive sampling method to obtain data from government units of Palu City and by using PLS with the help of WarpPLS software, the results show that peer influence has a positive effect on fraudulent behavior, while outcome Expectancies have a negative effect on the fraudulent behavior. Moreover, internal control system is able to moderate the influence of peer influence and outcome expectancies against fraudulent behavior. The results would imply that strong internal control system is more likely able to reduce or weaken the influence of peer influence on fraudulent behavior.
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