THE EFFECT OF BUDGET PARTICIPATION ON BUDGET SLACK: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTY

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dc.contributor.authorSari, Ria Nelly
dc.contributor.authorAnugerah, Rita
dc.contributor.authorWinaldy, Rafli
dc.date.accessioned2014-06-02T03:15:49Z
dc.date.available2014-06-02T03:15:49Z
dc.date.issued2014-06-02
dc.description.abstractThis study examines the form of association between practice of budget participation and budget slack in banking industry.This paper also examines the role played by organizational commitment and environmental uncertainty as moderators in the relationship between budget participation and budget slack. Responses from 84 managers (54% response rate) were collected through questionnaire that had been distributed to 32 banks in Pekanbaru, Riau Province, Indonesia. Using a hierarchical regression analysis, the results show the interaction effect between budget participation and organizational commitment on budget slack and the interaction effect of budget participation and environmental uncertainty on budget slack. The results offered support that negative relationship between budget participation and budget slack is stronger if the individual has a high organizational commitment. In addition, if the level of environmental uncertainty is high it is possible that the person who actively involve in budgeting process will create budget slacken_US
dc.identifier.issn1729-9322
dc.identifier.otherwahyu sari yeni
dc.identifier.urihttp://repository.unri.ac.id/xmlui/handle/123456789/6359
dc.language.isoenen_US
dc.subjectBudget participationen_US
dc.subjectorganizational commitmenten_US
dc.subjectenvironmental uncertaintyen_US
dc.subjectbudget slacken_US
dc.titleTHE EFFECT OF BUDGET PARTICIPATION ON BUDGET SLACK: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTYen_US
dc.typeUR-Scientific Work Lectureren_US

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