AJAR : Atma Jaya Accounting Research
Vol 2 No 01 (2019): Atma Jaya Accounting Research (AJAR)

PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

Usmar Musawir (Universitas Muhammadiyah Makassar)
Muttiarni Muttiarni (Universitas Muhammadiyah Makassar)



Article Info

Publish Date
07 May 2019

Abstract

This Riset is purposed for knowing the influence of budgeting participation to budgetary slack using organization commitment as moderation variable. This riset using quantitative method. The population of 90 employees, for a sample of 40 people. Data analytical method which used is moderated regression analysis. Depend on the result of the data analytic be concluded that there are 3 results: 1) Budgeting participation can’t influence the budgetary slack, 2) Organization commitment have positive influence to the budgetary slack, 3) Budgeting participation and organization commitment have positive influence and significant to the budgetary slack.

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Journal Info

Abbrev

AJAR

Publisher

Subject

Economics, Econometrics & Finance Social Sciences Other

Description

Atma Jaya Accounting Research ( AJAR ) jurnal peer-reviewed yang diterbitkan oleh Magister Akuntansi Universitas Atma Jaya Makassar dua kali setahun ( Februari dan Agustus). AJAR bertujuan mempublikasikan artikel di bidang akuntansi dan keuangan. ...