Pengaruh Komitmen Organisasi Sebagai Variabel Moderasi Dalam Hubungan Antara Partisipasi Anggaran Terhadap Senjangan Anggaran (Studi Empiris SKPD Kota Payakumbuh)
Abstract: This study aimed to
examine: 1) The effect of budgetary participation on budgetary slack, 2) Effect
of organizational commitment on the relationship between budgetary participation
and budgetary slack.This study classified the type of research that is
causative. The population in this study is on education Payakumbuh. The
selection of the sample with total sampling methods. The data used in this
study of primary data. The analytical method used was moderated regression
analysis. The results prove that: 1) Participation budget significant negative
effect on budgetary slack. 2) Organizational commitment was not a significant
negative effect on the relationship between budgetary participation and
budgetary slack, the effect will be stronger at higher organizational
commitment. In this study suggested: 1) For the next researchers who are
interested in researching the same title should add another variable,
Motivation, Organizational Culture, Locus of Control, Leadership Style and
others. 2) For Payakumbuh city agencies should consider the organization's
commitment to minimize the occurrence of agencies in the public sector
budgetary slack.
Penulis: Fuji Kardila
Kode Jurnal: jpakuntansidd140783
