PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Organisasi Sektor Publik di Lamongan)

MANAF, ABDUL (2008) PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI (Studi Empiris pada Organisasi Sektor Publik di Lamongan). Masters thesis, STIESIA SURABAYA.

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Abstract

The relationship between budgetary participation and budgetary slack has been attracting researchers attention. However, the result of previous studies on relationship between budgetary participation and budgetary slack has been often contradictory. One way to reconcile these conflicting results are to investigate the hypothesized relationship utilizing a contigency approach (Govindarajan, 1986). The purpose of this research is to examine the existing of the relationship between budgetary participation and budgetary slack on public sector organization. The empirically examined whether organizational commitment as moderating variable that influence the relationship between budgetary participation and budgetary slack on public sector organization. The samples on this research are taken form hybrid public sector organization population in Lamongan. Form 112 sent questionares, there are 75 respondent than send their answer back Only 64 questionares that fulfill the requirements to be processed in final analysis. The empirical result using simple regression show that budgetary participation influence the budgetary slack on public sector organization, and also the empirical result using multiple regression show that organizational commitment as moderating variable influence the relationship between budgetary participation and budgetary slack on public sector organization.

Item Type: Thesis (Masters)
Uncontrolled Keywords: Budgetary participation, contigency approach, budgetary slack, organizational commitment and public sector organization.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Postgraduate Program > Master Program in Accounting
Depositing User: Mrs. Kristina .
Date Deposited: 27 May 2017 00:58
Last Modified: 27 May 2017 00:58
URI: http://repository.stiesia.ac.id/id/eprint/1575

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