Table 2

Measurement Model

VariableSource of ScaleItemReliabilityComposite Reliability (CR)Average Variance Extracted (AVE)
Budget PerformanceWang (2000) 22.845.943.438
Budget ParticipationMilani (1975) 6.781.937.713
Budget PreparationWang (2000) 3.803.888.725
Budget Implementation and EvaluationWang (2000) 9.791.894.487

Source: By authors

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