The Dimensions of Organizational Commitment Moderates the Relationship between Budget Participation and Budgetary Slack and Its Effects on Performance
| Main Author: | JANUARTI, Indira |
|---|---|
| Format: | Article PeerReviewed application/pdf |
| Bahasa: | eng |
| Terbitan: |
Serials Publications Pvt. Ltd
, 2017
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| Subjects: | |
| Online Access: |
https://eprints2.undip.ac.id/id/eprint/974/1/IJER%20vol%2014.tnt.pdf https://eprints2.undip.ac.id/id/eprint/974/ |
Daftar Isi:
- Objective,.~This study empirically examines the role of organizati nal commitment dimensions in. the relationship between budgetary participation and budgetary slack, the influence of budgetary participation on budgetary slack and budgetary slack on performance, De.rign/Methodolo!!J/Anafasis Tools: Using primary data by distributing questionnaires to respondents involved in. budgetin.g. TI1e analysis tool used is Structural Equation Iodel (SE f). TI1e SE [ used is WaipPLS. Findi1tgJ:' This study finds empirical evidence that: budgetary slack is negatively influenced by budgetary participation and budgetary . lack negatively affects performance. This . tudy fails to prove the effect of moderation on the dimensions of organizatio.nal commitment in. the relationship between budgetary participation an l budgetary slack.