PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku)

Authors

  • Belianus Patria Latuheru Staf Pengajar Fakultas Ekonomi-Universitas Kristen Indonesia Maluku

:

https://doi.org/10.9744/jak.7.2.pp.%20117-130

Keywords:

budgetary participation, job involvement, organizational commitment, budgetary slack.

Abstract

This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly committed managers, budgetary participation is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment to organization's goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly committed managers, job involvement is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment organization's goals and values, job involvement is associated with increased propensity to create budgetary slack. Abstract in Bahasa Indonesia : Tujuan penelitian ini adalah untuk menguji pengaruh komitmen organisasi sebagai variabel moderating terhadap hubungan antara partisipasi anggaran dan senjangan anggaran. Penelitian ini membuktikan bahwa interaksai antara variabel komitmen organisasi dengan partisipasi anggaran akan menurunkan kecenderungan manajer dalam menciptakan senjangan anggaran. Hal ini mungkin disebabkan karena manajer yang memiliki komitmen organisasi yang tinggi memiliki dorongan dari dalam dirinya untuk berbuat sesuatu agar dapat menunjang keberhasilan organisasi. Kata kunci: partisipasi anggaran, komitmen organisasi, senjangan anggaran

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Published

2006-05-23

How to Cite

Latuheru, B. P. (2006). PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku). Jurnal Akuntansi Dan Keuangan, 7(2), pp. 117-130. https://doi.org/10.9744/jak.7.2.pp. 117-130

Issue

Vol. 7 No. 2 (2005): NOVEMBER 2005

Section

Articles

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