PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP SENJANGAN ANGGARAN DENGAN VARIABEL PEMODERASI KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN
Daftar Isi:
- The purpose of this research is to examine the relationship between budgetary participation and budgetary deviation by incorporating two moderating variables. The main objective of this study formulating in to this question: organization commitment and environmental uncertainty, as a moderating variables in the relationship between budgetary participation with budgetary deviation". The sample in this research is manager who involved and responsibilities on the process budgetary done for his department and division. The technical sampling by using purposive sampling. From 100 sent questionnaire, there are 65 manager that send their the answer back. At least 40 manager who has participated in this research, also same to 40% response rate. The result in this research shows that the budgetary participation positively effected to the budgetary deviation. Besides that, variables of organizational commitment and environmental uncertainty as a quasi moderating in the relationship between budgetary participation with budgetary deviation.