THE INFLUENCE OF ORGANIZATIONAL COMMITMENT,DECENTRALIZATION, ORGANIZATIONAL CULTURE ON THE RELATIONSHIP BETWEEN BUDGETARY PARTICIPATION AND BUDGETARY SLACK

Isma, Coryanata (2014) THE INFLUENCE OF ORGANIZATIONAL COMMITMENT,DECENTRALIZATION, ORGANIZATIONAL CULTURE ON THE RELATIONSHIP BETWEEN BUDGETARY PARTICIPATION AND BUDGETARY SLACK. In: PROCEEDING The 13th Malaysia Indonesia Conference on Economics,, Universitas Sriwijaya Palembang.

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Abstract

This study examined influence oforganizational commitment , decentralization and organizational culture on the relationship betweenbudgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section/departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 51 respondents.Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, organizational commitment act as moderating variable in the relation of budgetary participation with budgetary slack. Third, organizational commitment act as moderating variable in the relation of budgetary participation with budgetary slack.And fourth, organizational culture act as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Economy > Department of Accounting
Depositing User: 021 Nanik Rahmawati
Date Deposited: 18 Mar 2014 11:54
Last Modified: 18 Mar 2014 11:54
URI: http://repository.unib.ac.id/id/eprint/6666

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