E-JURNAL AKUNTANSI
Vol 19 No 1 (2017)

GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI SEBAGAI PEMODERASI PENGARUH PARTISIPASI ANGGARAN PADA KESENJANGAN ANGGARAN

Widya Prawita (Fakultas Ekonomi dan Bisnis Universitas Udayana)
I Wayan Pradnyantha Wirasedana (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
17 Apr 2017

Abstract

Budget is a statement regarding the estimation of the performance to be achieved during certain period of time stated in the financial measures. The purpose of this study are determine the effect of budget participation to budget slack with leadership style and organizational commitment as a moderating variable. This study was conducted at the Plantation Office of Bali Province. Samples were obtained by 32 people using probably sampling with judgment sampling techniques. Data collected through questionnaires. Data analysis technique is moderated regression analysis. Based on the analysis found that budgetary participation variable positive influence on budgetary slack. These results indicate that the higher participation will given the opportunity to create their own standards to judge their performance, and will have tendency to use their knowledge to create slack. Leadership style strengthen the influence of budgetary participation on budgetary slack. Organizational commitment weaken the influence of budgetary participation on budgetary slack.

Copyrights © 2017






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...