Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderating (Studi Empiris pada Kawasan Industri Maluku)  

Oleh:

Latuheru, Belianus Patria

Jenis: Article from Journal - ilmiah nasional - tidak terakreditasi DIKTI
Dalam koleksi: Jurnal Ekonomi dan Bisnis (Dian Ekonomi) vol. 12 no. 2 (Sep. 2006), page 205-220.
Topik: budgetary participation; job involvement; organizational commitment; budgetary slack.

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ43.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The correlation between budgetary participation and budgetary slack and relationship between job involvement and budgetary slack have been examined in several accounting studies with conflicting results. The conflicting evidences reflected the influence of a contingent variable. This study examines the influence of organizational commitment as a moderating variable in the relationship between budgetary participation and budgetary slack, and the influence of organizational commitment as a moderating variable in the relationship between job involvement and budgetary slack. This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation were important factors in explaining managers' propensities to create budgetary slack. The results indicate that for highly committed managers, budgetary participation coexisted with decreased propensities to create budgetary slack. For managers with low levels of commitment to organization's goals and values, budgetary participation coexisted with increased propensities to create budgetary slack. Likewise, for highly committed managers, job involvement is in line with decreased propensities to create budgetary slack. For managers with low levels of commitment to organizations goals and values, job involvement is in line with increased propensities to create budgetary slack.

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