Ratih Dewi Dewantari, I6.05.62.0004
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PENGARUH PARTISIPASI ANGGARAN DAN BUDGET EMPHASIS TERHADAP SENJANGAN (SLACK) ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PD BPR BKK Kota Semarang) Ratih Dewi Dewantari, I6.05.62.0004; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

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Abstract

This research aims to analyze the effect of budget participation and budget emphasis on budgetary slack and whether there is the ability of the organization's commitment to moderate in PD BPR BKK Semarang. This research was conducted on those who participated directly in the preparation of the budget in accordance with the criteria that have been determined by the number of respondents as many as 32 people in PD BPR BKK Semarang. The sampling method used in this study was purposive sampling. The results of this study show that budget participation and budget emphasis berpengruh significant positive toward budgetary slack, organizational commitment able to moderate the effect of budget participation Budget Emphasis on budgetary slack Keywords : budget participation, budget emphasis, organizational commitment, budgetary slack.
PENGARUH PARTISIPASI ANGGARAN DAN BUDGET EMPHASIS TERHADAP SENJANGAN (SLACK) ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PD BPR BKK Kota Semarang) Ratih Dewi Dewantari, I6.05.62.0004; Jaeni, Jaeni
Students' Journal of Accounting and Banking Vol 7 No 2 (2018): vol.7 no.2 oktober 2018
Publisher : Students' Journal of Accounting and Banking

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to analyze the effect of budget participation and budget emphasis on budgetary slack and whether there is the ability of the organization's commitment to moderate in PD BPR BKK Semarang. This research was conducted on those who participated directly in the preparation of the budget in accordance with the criteria that have been determined by the number of respondents as many as 32 people in PD BPR BKK Semarang. The sampling method used in this study was purposive sampling. The results of this study show that budget participation and budget emphasis berpengruh significant positive toward budgetary slack, organizational commitment able to moderate the effect of budget participation Budget Emphasis on budgetary slack Keywords : budget participation, budget emphasis, organizational commitment, budgetary slack.