Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Menggunakan Komitmen Organisasi, dan Informasi Asimetri Sebagai Variabel Pemoderasi
| Main Authors: | ekbisi, ekbisi, Marfuah, Marfuah, Listiani, Amanda |
|---|---|
| Format: | Article info application/pdf Journal |
| Bahasa: | eng |
| Terbitan: |
Ekbisi
, 2014
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| Online Access: |
http://ejournal.uin-suka.ac.id/syariah/Ekbisi/article/view/356 http://ejournal.uin-suka.ac.id/syariah/Ekbisi/article/view/356/332 |
Daftar Isi:
- This study aimed to examine the effect of budgetary participation on budgetary slack by using organizational commitment and information asymmetry as a moderating variable . The data in this study were given a questionnaire to the head of state universities and private universities in Yogyakarta Special Region which includes the Dean, Vice Dean, Chairman of the Department and the Secretary of the Department .Based on the results of hypothesis testing Moderated Regression Analysis (MRA) concluded that (1) budgetary participation has a positive effect on budgetary slack, (2) organizational commitment negatively affect the relationship between budgetary participation on budgetary slack, and (3) Information asymmetry has a positive effect on the relationship between budgetary participation on budgetary slack. These results indicate that the involvement of the leaders of university-level faculty include Dean, Vice Dean, Chairman of the Department and the Secretary of the Department in the budgeting process tends to slack budget on information asymmetry on the high level and on organizational commitment at a low level.