PENGARUH BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, KETIDAKPASTIAN LINGKUNGAN DAN KOMITMEN TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (Studi Kasus pada Program Studi Salah Satu Universitas Swasta di Yogyakarta)
Abstract
This study aims to analyze the influence of organizational culture, leadership style, uncertainty of the environment and commitment on relationship between budgetary participation and budgetary slack in one of private university in Yogyakarta. The subject in this study was budgetary’s participant in that university, especially department’s head and secretary. In this study, sample of 46 respondents were selected using purposive sampling. Analysis tool used in this study is simple regression and Moderator Regression Analysis (MRA).
Based on analysis that have been made, the result are budgetary participation significanly influence on budgetary slack. Beside of that, uncertainty of the environment is significantly moderated on the relationship between budgetary participation and budgetary slack.