Pengaruh Komitmen Organisasi Dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran
Total View This Week0

Institusion

Universitas Katolik Musi Charitas

Author

Tari, Vina Darma Wulan

Subject

H Social Sciences (General) 

Datestamp

2018-04-27 11:50:35 

Abstract :
This study aimed to test whether organizational commitment and environmental uncertainly able to moderate the relationship between budgetary participation and budgetary slack. The population in this study is the manager of finance companies that are members of the APPI (Association of Indonesian financing company). Samples are middle managers finance company incorporated in APPI has a branch office in Palembang is obtained by 51 finance companies. Hypothesis testing was conducted by MRA (Moderated Regression Analysis) with. The test results showed the first hypothesis (H1) who stated commitment of the organization able to moderate the negative relationship between budgetary participation and budgetary slack, accepted. The second hypothesis (H2) which states that environmental uncertainty able to moderate the negative relationship between budgetary participation and budgetary slack, rejected. 

File :
EA-2017-131035-cover.pdf
EA-2017-131035-abstract.pdf
EA-2017-131035-complete.pdf
EA-2017-131035-summary_id.pdf
EA-2017-131035-tableofcontent.pdf
EA-2017-131035-chapter1.pdf
EA-2017-131035-chapter2.pdf
EA-2017-131035-chapter3.pdf
EA-2017-131035-chapter4.pdf
EA-2017-131035-conclusion.pdf
EA-2017-131035-reference.pdf
EA-2017-131035-attachment.pdf