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All Journal AGRIKA KEUNIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Owner : Riset dan Jurnal Akuntansi Jurnal Riset Inspirasi Manajemen dan Kewirausahaan Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Ilmiah Ecobuss eBA Journal: Journal Economic, Bussines and Accounting FINANCIAL : JURNAL AKUNTANSI Community Empowerment Jurnal ABM Mengabdi Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Akuntansi Bisnis & Manajemen (ABM) JCA (Jurnal Cendekia Akuntansi) TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Empowerment Society CEBONG Journal eCo-Fin Majalah Ilmiah Cahaya Ilmu Journal of Governance, Taxation, and Auditing Jurnal Manajemen Dan Akuntansi Medan JUMAD Journal Management, Accounting, & Digital Business West Science Social and Humanities Studies INSAN CENDEKIA : Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi
Suharsono, Judi
Fakultas Ekonomi Universitas Panca Marga Probolinggo
Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mechanical Engineering Public Health Social Sciences Other

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Journal : Akuntansi Bisnis

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Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran, Hidayat, Hidayat; Suharsono, Judi
Akutansi Bisnis & Manajemen ( ABM ) Vol 14 No 1 (2007): April
Publisher : STIE Malangkucecwara

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Abstract

The issue of whether budget participation reduces slack has attracted the interest of many researchers. However, as indicates by Nouri and Parker (1996), studies examining the impact of participation on slack has not produced consistent results. Several studies found that participation reduced budget slack, while other found that participation increased budget slack. Adopting a contingency approach, this study argues that the effect of participation on budget slack is affected by other factors. In particular, this study examined the extent to which organizational commitment and environmental uncertainty moderated the relationship between participation and slack. It is hypothesized that, first participation reduces performance for individuals with high performance, and vice verse. Second, in situation of high uncertainty, participation reduces slack, but in situation of low uncertainty, participation increased slack. Based on response of 86 managers, the result show that emotions attachment, a dimension of organizational commitment, moderated the relationship between participation and slack
Co-Authors Adhawiyah, Fadilah Robiatul Ahmad Iskandar Rahmansyah Alief Muhammad Ana Fitriyatul Bilgies, Ana Fitriyatul Anggraeni, Rindang Nur Ardiansyah, Edi Irgi Attijani, Ahmad Azura Nur Rahayu Putri Candra, Sulis Damayanti Damayanti Dedy Eko TS, Mohammad Dewi Shinta Dian Yuliana Safitri Difa Arneta Dwiningwarni, Sayekti Suindah Elis Susan Dwi Elok Dwi Vidiyastutik Febrian, Sholehuddin Dwi Febriani, Alvina Fithrianto, M Novan Fithrianto, M. Novan Fithrianto, M.Novan Fithrianto, Novan Hartawan Abdillah Hasanah, Irma Uswatun Hery Koeshardjono Hery Koeshardjono Hidayat Hidayat Hosnol Wafa Ida Sugeng Suyani jamatun hasanah Junaidi Junaidi Khusnik Hudzafidah Khusnik Hudzafidah Koeshardjono, R Hery Koeshardjono, R. Hery Krisnawati, Titin Kusmayasari, Dewi Lilis Handriani Lukman Hakim M Novan Fithrianto Mas Ahmad Baihaqi Mufid Andianata Mufid Andrianata Muhammad Iqbal Febrian Ngatimun Ngatimun Ningsih, Bunaya Wahyu Novan Fithrianto Novi Darmayanti Nur Ahmad, Nur Perwitasari, Dyah Ayu R Hery Koeshardjono R Hery Koeshardjono Ratindra, Yunda Ratih Ratindra, Yunda Ratih Retno Lailatul Aisyah Rindang Nur Anggraeni Rodiyatul Munawaroh Rohmah, Wilda Awaliatul Santi Rustianawati, Mutimmah Safitri, Dian Yuliana Sari, Putri Devita Sayekti Suindah Dwiningwarni Sayekti Suindyah D Seger Priantono Suhardiyah, Martha Tamam Asrori Titik Musriati Trivosa Aprilia Untung Febrianto Wahyuningsasi, Evi Wulandari Widayanto, Mutinda Wishal Nafis, Raihan Wiyono, Agung Abdul Rahman Yuda Ria Pratama Yunda Ratih Ratindra