Pengaruh Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Instansi Pemerintah Daerah Dengan Komitmen Organisasi Sebagai Pemoderasi

Abstract

This study tries to understand the influences of (1) local government budget goal clarity on local government institution’s budgetary slack (2) organizational commitment on the relation of budget goal clarity as well as local government institution’s budgetary slack. The subjects of this study are middle and lower managers in local government institutions including section/department/sub-section head, under the municipality and regencies in the Special Provinces of Yogyakarta. The results show that budget goal clarity influence local government institution’s budgetary slack. Then organizational commitment act as moderating variable in the relation of budget goal clarity with local government institution’s budgetary slack

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