Efek Moderasi Komitmen Organisasional Terhadap Pengaruh Kewenangan Formal Terhadap Cost Consciousness (Riset Pada Kondisi Wabah Covid-19)

This study aims to determine the effect of moderation of organizational commitment to the influence of formal authority on cost consciousness (research on the covid-19 outbreak conditions). The population in this study is a hospitality company in the city of Palembang. The sample in this study is Top Level Management and Middle Level Management in hospitality companies. The sample was determined based on the purposive sampling method of 102 respondents. Testing is done using the SPSS 17.0 program. In this study, the descriptive statistics analysis, validity test, reliability test, classic assumption test, moderated regression analysis test, hypothesis test, and determinant coefficient (Adjusted R2). The results of the study indicate that organizational commitment is insignificantly able to moderate the relationship between formal authority and cost consciousness. However, it has a positive influence (+) so that organizational commitment can strengthen the relationship between formal authority and cost consciousness.