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All Journal AKUNTABILITAS ETIKONOMI
Wilda Farah
UIN Syarif Hidayatullah Jakarta
Economics, Econometrics & Finance

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Journal : ETIKONOMI

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PENGARUH KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN PADA UIN SYARIF HIDAYATULLAH Reskino Reskino; Wilda Farah
ETIKONOMI Vol. 11, No. 1, April 2012
Publisher : Faculty of Economic and Business

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (227.565 KB) | DOI: 10.15408/etk.v11i1.1870

Abstract

This research examines the effect budget goal clarity on UIN Syarif Hidayatullah Jakarta budgetary slack and tries to understand the influences of organizational commitment on the relation of budget goal clarity as well as UIN Syarif Hidayatullah Jakarta budgetary slack. The subjects of this study are structural functionary there are in Rectorat, Internal Audit Unit, eleven faculty, PostGraduate, Syahida Inn, general library of UIN Syarif hidayatullah Jakarta. The analysis method on this research is regression analysis. The results show that budget goal clarity were influenced by the local government institution’s budgetary slack. Then organizational commitment act as moderating variable in the relation of budget goal clarity with local government institution’s budgetary slack.DOI: 10.15408/etk.v11i1.1870
Co-Authors Dwi Rahmawati Reskino, -