Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Ketidakpastian Lingkungan Sebagai Variabel Moderating pada PT Perusahaan Gas Negara (Persero) Tbk, Jawa Bagian Barat

Abstract

Discussion about the effect of budgetary participation to budgetary slack still inconsistent and caused a contracdictive conclusion. Different results might be solved with contingency approach by applying moderating variable. This research aim to examine the effect of organization commitment as moderating variable to the relationship between budgetary participation on the budgetary slack. Object of this researchare managers and staffs that involved in budgetary arrangements process (36 respondents). Data were collected using quetionaries, six items for the budgetary participation as independent variable, eight items for the budgetary slack as dependent variable, and twelve items for the environmental uncertainty as moderating variable. Analysis models that used are simple linear regression for first hypothesis and moderate regression for second hypothesis. This research resulted in two findings as had been proposed in the research hypotheses. First, the budgetary participation has effect toward budgetary slack. Second, organization commitment has no effect to the relationship between budgetary participation on budgetary slack.