Pengaruh Kejelasan Sasaran Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderasi

Yusuf, Apriana (2015) Pengaruh Kejelasan Sasaran Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderasi. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study aims to examine the effect of the budget goal clarity of the budgetary slack with organizational commitment as a moderating variable (study in government accountability performance at Palembang). The population of this study were official of Palembang government. Samples determined by using purposive sampling method, with 76 respondents. Testing the hypothesis using multiple regression analysis method with the help of SPSS v.20. The test results showed that the fist hypothesis (H1) which states that organizational commitment not effect on relationship of budget goal clarity with budgetary slack, was rejected.

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