JAAF (Journal of Applied Accounting and Finance)
Vol 5, No 1 (2021): JAAF (Journal of Applied Accounting and Finance)

Hubungan antara Budaya Organisasi terhadap Senjangan Anggaran di Sekolah Inklusif dengan Peran Komitmen Organisasi sebagai Variabel Intervening

Risma Wira Bharata (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Tidar, Magelang, Indonesia)
Siti Afidatul Khotijah (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Tidar, Magelang, Indonesia)
Nibras Anny Khabibah (Program Studi Akuntansi, Fakultas Ekonomi, Universitas Tidar, Magelang, Indonesia)



Article Info

Publish Date
31 Mar 2021

Abstract

This study aims to determine the relationship between organizational culture and budgetary slack, as well as the role of organizational commitment as an intervening variable for inclusive schools in Gunungkidul Regency. This survey research was conducted by dividing a questionnaire consisting of 6 questions on budgetary slack, 23 items on organizational culture, and 9 questions on organizational commitment. This study used a sample of 110 respondents who determined the sample based on purposive sampling. Path analysis in this study was used as data analysis using PLS 3.0 software. This study shows the results that with a t-statistic value of 1,822 the influence of organizational culture on organizational gaps, with a t-statistic value of 1,731 the influence of organizational culture on organizational commitment. Meanwhile, with the t-statistic 0.822, organizational commitment has no effect on budgetary slack.

Copyrights © 2021






Journal Info

Abbrev

JAAF

Publisher

Subject

Economics, Econometrics & Finance

Description

JAAF Journal of Applied Accounting and Finance is a biannual double blind peer reviewed journal published in two period, March and September. This professional journal devoted to the development of accounting and financial disciplines both in theory and practice. The policy of the journal is to ...