PENGARUH PARTISIPASI DALAM PENYUSUNAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Survei pada Perusahaan Jasa Operator Telekomunikasi di Kota Jambi)
Abstract: The purpose of this
research are (1) to know the influence of budgetary participation to budgetary
slack, and (2) to know the influence of organizational commitment to moderate
the influence of budgetary participation to budgetary slack. This research is a
survey by distributing questionnaires directly to the sample. The population in
this research are all top, middle and low manager who participate in preparing
the budget in companies which related to communication operator services in
Jambi city. There are 27 managers as sample based on total population, so this
research is population research (census). Analisys using simple linear
regression analysis and moderated regresion analisys. The result of this
research indicated that (1) budgetary participation influenced to budgetary
slack, and (2) organizational commitment was able to moderate the influence of
budgetary participation to budgetary slack.
Penulis: Wirmie Eka Putra,
Dedy Setiawan, Ridhwan
Kode Jurnal: jpsosiologidd130411
