Jurnal Akuntansi Multiparadigma
Vol 1, No 2 (2010): Jurnal Akuntansi Multiparadigma

Partisipasi Anggaran dan Kepuasan Kerja Manajemen Perguruan Tinggi Muhammadiyah se-Indonesia

Adam, Helmy ( Fakultas Ekonomi dan Bisnis Universitas Brawijaya)



Article Info

Publish Date
20 Jan 2012

Abstract

This research is aimed to find the causes of the inconsistencies in several research findings (Brownell 1981, 1982a; Frucot & Shearon 1991, Indriantoro 1995). Lucket & Eggleton’s finding (1991) of the role of locus of indicates that task uncertainty could determine the effect of locus of control as a moderating variable. This research involves 88 Dean/Financial Dean Assistants of Muhammadiyah Higher Education in Indonesia. Using 3-way interaction, it is shown that task uncertainty has significant effect on the locus of control’s moderating role. In higher task uncertainty conditions, managers who have internal locus of control will be more satisfied as higher participation occurs, while managers who have external locus of control, will be more dissatisfied when higher participation occurs. In contrast, in lower task uncertainty, locus of control does not indicate moderating roles, because both internal and external locus of controls has the same positive effect on responding the budgetary increasing participation.

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Journal Info

Abbrev

jamal

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi Multiparadigma or Journal of Multiparadigm Accounting (JAMAL) has been published since April 2010 by Universitas Brawijaya, and since 2014 has been collaborating with Masyarakat Akuntansi Multiparadigma Indonesia. JAMAL publishes scientific articles and highly appreciates creative ...