PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PEMODERASI KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN

Abstract

This research aimed to find out the effect of budgetary participationon the budgetary slack with organizational commitment and environmental uncertainty as a moderating variable. The analysis method used SPSS 23 version. The data collection of this research was used questionnaire. The respondent population of this research was upper middle managers at state-owned banking companies at city of Surabaya with the amount of sample were 100 respondents. The results of this research showed that the first instrument of this research was reliable and valid thought the validity and reliability test. From the first hypothesis this research found that budgetary participation gave positive effect on the budgetary slack with the significance value was 0,00 < 0,05. The second hypothesis showed that organization commitment was not moderate correlation between budgetary participation and the budgetary slack with the significance value was 0.979 > 0.05. the third hypothesis concluded that environmental uncertainty was not able to moderate the correlation among budgetary participation and budgetary slack with the significance value was 0.595 > 0,05.
Keywords: budgetary participation, budgetary slack, organizational commitment.