PARTISIPASI ANGGARAN DAN KEPUASAN KERJA MANAJEMEN PERGURUAN TINGGI MUHAMMADIYAH SE-INDONESIA
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.
Penulis: Helmy Adam
Kode Jurnal: jpakuntansidd1000044
