ORGANIZATION COMMITMENT AND ENVIRONMENTAL UNCERTAINTY MODERATING BUDGET PARTICIPATION ON BUDGETARY SLACK
Abstract: This research was
conducted in order to determine the effect of budget participation, the
budgetary slack, knowing the influence of organizational commitment moderates
the effect of budget participation on budgetary slack, knowing the effect of
moderating influence of environmental uncertainty budget participation on
budgetary slack on the Government of West Sumatra Province. The sample in this
study was 105 respondents and was taken by purposive sampling. The data used in
this study are primary data, collected by surveying techniques by distributing
questionnaires to each echelon III and IV in OPD Government of West Sumatra
Province. The analysis technique used is the analysis of partial least square
(PLS) based variance.The result of hypothesis analysis showed that budget
participation and significant negative effect on the budgetary slack.
Organizational commitment positively and significantly as a moderating budget
participation on budgetary slack. Environmental uncertainties and significant
negative effect as moderating budget participation on budgetary slack
Keywords: budget
participation, organizational commitment, environmental uncertainty, budgetary
slack
Penulis: Tun Huseno
Kode Jurnal: jpmanajemendd170289
