PENGARUH KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (Studi Empirik Pada Rumah Sakit Swasta di Kota Semarang)
| Main Author: | Kartika, Andi |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Kajian Akuntansi
, 2012
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| Online Access: |
http://www.unisbank.ac.id/ojs/index.php/fe4/article/view/225 |
Daftar Isi:
- The study investigated the effect of organizational commitment and environmental uncertaintyon the relationship between budgetary participation and budgetary slack. The responses of 83managers, in private hospital on Semarang city to a questionnaire survey were analyzed byexamining the multiple regression models. The result indicated that the high degree of budgetaryparticipation was associated with higher budgetary slack under condition of low environmentaluncertainty. Under condition of high environmental uncertainty, high degree of budgetaryparticipation was associated with lower budgetary slack. This study also found that there were apositive relationship between budgetary participation and budgetary slack.Keywords: budget participation, organizational commitment, environmental uncertainty,budgetary slack.