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Pengaruh Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderasi
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Institusion
Universitas Katolik Musi Charitas
Author
Natalia, Ria
Subject
H Social Sciences (General) 
Datestamp
2021-03-18 01:25:32 
Abstract :
This study aims to determine whether the budget goal clarity have an influence on budgetary slack and whether the commitment of the organization can affect the relationship between budget goal clarity and budgetary slack in manufacturing companies in Palembang . Samples are middle managers who work in manufacturing companies in the city of Palembang by using purposive sampling technique . Samples were obtained as many as 57 managers of 41 manufacturing companies. Questionnaire data were tested using multiple linear regression models. The results showed that the budget goal clarity influence negative significant on budgetary slack and organizational commitment is not a moderating variable in the relationship between budget goal clarity and budgetary slack . 
Institution Info

Universitas Katolik Musi Charitas