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PENGARUH PARTISIPASI PENGANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN

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Accounting and Organizational Management Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting

Abstract

Budgetary slack reflects the difference between the amount of the company's best estimate of the budget drawn up by managers to protect themselves from the risk of not achieving budget targets by means of a low budgeted revenues and budgeted costs are high. This study aimed to clarify the effect of budgetary participation and organizational commitment on the slack with environmental uncertainty as a moderating. The study sample consisted of 19 three-star hotels and above in the village of Ubud. There is a positive effect of participation on budgetary slack budgets. Negative influence of organizational commitment on budgetary slack, as well as environmental uncertainty moderates the relationship budgetary participation and organizational commitment on budgetary slack.

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1982The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness 2005PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (Studi Empiris pada Kawasan Industri Maluku)2012Examining the Behavioural Aspects of Budgeting with particular emphasis on Public Sector/Service Budgets 2010PENGARUH KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (Studi Empirik Pada Rumah Sakit Swasta di Kota Semarang)

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2018Pengaruh Partisipasi Anggaran, Asimetri Informasi, Ketidakpastian Lingkungan, Budaya Organisasi, dan Komitmen Organisasi pada Senjangan Anggaran

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