PENGARUH INTERAKSI KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN:STUDI PERILAKU MANAJER HOTEL DI MALANG RAYA
Abstract: The relation betwen
budgetary participation and budgetary slack has been examined in several
accounting studies with conflicting result. Several researchers have found that
budget slack occurs due to various individual behavioral factors in an
organization. Participation in budgeting in organization is the part that can
cause budget slack. One of the alternatives to reconcile these difference in
finding is by using contingency approach, that is using motivational factors of
organizational commitment as moderating variable. This research tries to
conduct empirical tests for the effect of organizational commitment as
moderating factor, the relation between participatory budgeting and budget
slack. The result of the analysis shows that organizational commitment as
moderating variable has direct influence on the relation between participatory
budgeting with budget slack. The higher organizational commitment will decrease
the budget slack for the individual who participates in the budgeting, while
the lower organizational commitment will increase the the budget slack for the
individual who participates in the budgeting.
Penulis: Setia Budi Kurniawan
Kode Jurnal: jpakuntansidd110294
