dc.contributor.author |
Sari, Ria Nelly |
|
dc.contributor.author |
Anugerah, Rita |
|
dc.contributor.author |
Winaldy, Rafli |
|
dc.date.accessioned |
2014-06-02T03:15:49Z |
|
dc.date.available |
2014-06-02T03:15:49Z |
|
dc.date.issued |
2014-06-02 |
|
dc.identifier.issn |
1729-9322 |
|
dc.identifier.other |
wahyu sari yeni |
|
dc.identifier.uri |
http://repository.unri.ac.id/xmlui/handle/123456789/6359 |
|
dc.description.abstract |
This 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 slack |
en_US |
dc.description.provenance |
Submitted by wahyu sari yeni (ayoe32@ymail.com) on 2014-06-02T03:15:49Z
No. of bitstreams: 3
BAI 2009_Cover.pdf: 1428752 bytes, checksum: e12e50e18d93ddd5be444356f83ac8cb (MD5)
BAI 2009_Daftar Isi.PDF: 367395 bytes, checksum: 6a776a321a86d1235fbb4f2a6c20d39b (MD5)
BAI_ 2009_Makalah 1 (Budget Participation).pdf: 1205250 bytes, checksum: 2f0d4b03b2929f5d11e7439cf1038895 (MD5) |
en |
dc.description.provenance |
Made available in DSpace on 2014-06-02T03:15:49Z (GMT). No. of bitstreams: 3
BAI 2009_Cover.pdf: 1428752 bytes, checksum: e12e50e18d93ddd5be444356f83ac8cb (MD5)
BAI 2009_Daftar Isi.PDF: 367395 bytes, checksum: 6a776a321a86d1235fbb4f2a6c20d39b (MD5)
BAI_ 2009_Makalah 1 (Budget Participation).pdf: 1205250 bytes, checksum: 2f0d4b03b2929f5d11e7439cf1038895 (MD5) |
en |
dc.language.iso |
en |
en_US |
dc.subject |
Budget participation |
en_US |
dc.subject |
organizational commitment |
en_US |
dc.subject |
environmental uncertainty |
en_US |
dc.subject |
budget slack |
en_US |
dc.title |
THE EFFECT OF BUDGET PARTICIPATION ON BUDGET SLACK: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND ENVIRONMENTAL UNCERTAINTY |
en_US |
dc.type |
UR-Scientific Work Lecturer |
en_US |