PENGARUH PARTISIPASI ANGGARAN DAN KETERLIBATAN KERJA TERHADAP SENJANGAN ANGGARAN DI MODERASI KOMITMEN ORGANISASI

Tomy, Mariam and Abdullah, Abdullah (2014) PENGARUH PARTISIPASI ANGGARAN DAN KETERLIBATAN KERJA TERHADAP SENJANGAN ANGGARAN DI MODERASI KOMITMEN ORGANISASI. Akuntasi, 1 (2). pp. 203-225. ISSN 2303-0356

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Abstract

The purpose of this research is to give an emperical vidence the effect of the budget participation and job involvement toward the budgetary slack with organizational commitment as moderating variable. The samples of the research are the middle and the lower manager’s level in regional government of Bengkulu municipality. While, the statistical data analysis used multiple regression analysis and moderating regression analysis (MRA) by SPSS 15 version. Results of this research, first showed that the budgetary participation and job involvement have positive significance effect on budgetary slack. Second, interaction between budgetary slack and organizational commitment negative significance to budgetary slack. Third, interaction between job involvement and organization commitment did not negative significance effect to budgetary slack.

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