Pengaruh Komitmen Organisasi Dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran

Tari, Vina Darma Wulan (2017) Pengaruh Komitmen Organisasi Dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran. Other thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aimed to test whether organizational commitment and environmental uncertainly able to moderate the relationship between budgetary participation and budgetary slack. The population in this study is the manager of finance companies that are members of the APPI (Association of Indonesian financing company). Samples are middle managers finance company incorporated in APPI has a branch office in Palembang is obtained by 51 finance companies. Hypothesis testing was conducted by MRA (Moderated Regression Analysis) with. The test results showed the first hypothesis (H1) who stated commitment of the organization able to moderate the negative relationship between budgetary participation and budgetary slack, accepted. The second hypothesis (H2) which states that environmental uncertainty able to moderate the negative relationship between budgetary participation and budgetary slack, rejected.

Item Type: Thesis (Other)
Additional Information: Skripsi Lengkap dapat dibaca di Ruang Referensi Perpustakaan UKMC Kampus Bangau.
Uncontrolled Keywords: Organizational Commitment, Environmental Uncertainly, Budgetary Participation, and Budgetary Slack.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Perpustakaan Unika Musi Charitas
Date Deposited: 27 Apr 2018 11:50
Last Modified: 27 Apr 2018 11:50
URI: http://eprints.ukmc.ac.id/id/eprint/1178

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