JURNAL RISET AKUNTANSI TIRTAYASA
Vol 4, No 2 (2019): October

PENGARUH PARTISIPASI ANGGARAN, PARTISIPASI PERENCANAAN STRATEGIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK

Agustianto, Aris Anugrah (Badan Kesatuan Bangsa dan Politik Banten)



Article Info

Publish Date
29 Oct 2019

Abstract

This study aims to find empirical evidence about the effect of budget participation, participation in strategic planning, motivation, organizational commitment, budgetary slack. The sampling method used in this study was purposive sampling method and obtained 15 research samples as an observation item found in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the variable Budget Participation has a positive and significant effect on organizational commitment, participation in strategic planning has a positive and significant effect on organizational commitment, Motivation variables have a positive and significant effect on Organizational Commitment, Organizational commitment has a positive and significant effect on Budgetary Slack, Motivation has a negative effect against Budgetary Slack, Budget Participation has a positive and significant effect on Budgetary Slack.

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Journal Info

Abbrev

JRA

Publisher

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Riset Akuntani Tirtayasa (JRA TIRTAYASA) is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of Accounting research. Tirtayasa Research Journal of Accounting is intended to be the journal for publishing articles reporting the results of ...