Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Dan Motivasi Sebagai Pemoderasi (Studi Empiris pada Satuan Kerja Perangkat Daerah di Kota Padang)
Abstract: This purpose of this
research is to examine: 1) Budgetary participation on budgetary slack. 2)
Effect of the organizational commitment on
the relationship of budgetary participation and budgetary slack. 3)
Effect of the motivation on the
relationship of budgetary participation and budgetary slack. Population of this research is SKPD in Padang and selection
used Judgement Sampling Method. Data collection used survey method using
questionnaire. Analysis of data used Moderated Regression Analysis.
The results of this research showed that: 1) Budgetary participation
has positive effect on the budgetary slack. 2) Organizational
commitment has no effect on the relationship of budgetary participation and
budgetary slack . 3) Motivation has negative effect on the relationship of
budgetary participation and budgetary slack.
The limitation of this research is this research used some variable’s
such as, Budgetary participation, Organizational commitment, and Motivation
The future research should explore other variable’s that has effect on
the budgetary slack, such as style of leadership, the uncertainty of the
environment, strategic uncertainty,
information asymmetry and the adequacy of the budget.
Penulis: Reno Pratama
Kode Jurnal: jpakuntansidd130708
