Nurul Mastuti, Nurul
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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SLACK ANGGARAN PADA TATANAN CONTAINER Mastuti, Nurul; Risa, Nurma
JRAK (Jurnal Riset Akuntansi dan Komputerisasi Akuntansi) Vol 3 No 1 (2012): JRAK : Jurnal Riset Akuntansi & Komputerisasi Akuntansi
Publisher : Jurusan Akuntansi Fakultas Ekonomi Universitas Islam 45

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (520.242 KB) | DOI: 10.33558/jrak.v3i1.141

Abstract

This study provides empirical evidence that budgetary participation, budgetary emphasis and organizational commitment might be the factor to create budgetary slack at PT Masaji Tatanan Container. Respondents of this study are all manajers and supervisors that participate in preparation of the budget. The results indicate that budgetary participation and organizational emphasis are not positively influence for the creation of budgetary slack. But budgetaru emphasis is positively influence the creation of budgetary slack. Finally, suggestion for PT Masaji Tatanan Container is company should be concerned to manajemen control system while creating budget, since company using budget for assessment performance.