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Kembali| NIM (Student Number) | C1L006005 |
|---|---|
| Nama Mahasiswa | RIFQI ADIB FANANI |
| Judul Artikel | THE EFFECT OF ORGANIZATIONAL COMMITMENT ON BUDGETARY PARTICIPATION AND BUDGETARY SLACK RELATIONSHIP (Study at Regional Water Company in Banyumas Area) |
| Abstrak | The aims of research are first to examine the negative significant effect of budgetary participation on budgetary slack and to examine the role of organizational commitment in strengthening the relationship between budgetary participation and budgetary slack at Regional Water Company in Banyumas Area. The research was conducted at the office of Regional Water Company in Banyumas Area. Number of respondents in the research is 60 managerial. The sampling technique used in this research is probability sampling (selected sample) by simple random sampling, whereas determination of sample size uses Slovin formula. To test hypotheses in this research, it has used simple and moderated regression analysis. Based on the result of simple regression analysis, it has got the value of tstatistic is smaller than value of -ttable, therefore the first hypothesis is accepted. The result of moderated regression analysis shows that the value of tstatistic of moderation variable is smaller than value of t table, therefore the second hypothesis is accepted. Based on the result of data analysis, it can be concluded that budgetary participation negatively and significantly affects budgetary slack at Regional Water Company in Banyumas Area and organizational commitment does not significantly strengthen the relationship between budgetary participation and budgetary slack Regional Water Company in Banyumas Area |
| Abstrak (Inggris) | The aims of research are first to examine the negative significant effect of budgetary participation on budgetary slack and to examine the role of organizational commitment in strengthening the relationship between budgetary participation and budgetary slack at Regional Water Company in Banyumas Area. The research was conducted at the office of Regional Water Company in Banyumas Area. Number of respondents in the research is 60 managerial. The sampling technique used in this research is probability sampling (selected sample) by simple random sampling, whereas determination of sample size uses Slovin formula. To test hypotheses in this research, it has used simple and moderated regression analysis. Based on the result of simple regression analysis, it has got the value of tstatistic is smaller than value of -ttable, therefore the first hypothesis is accepted. The result of moderated regression analysis shows that the value of tstatistic of moderation variable is smaller than value of t table, therefore the second hypothesis is accepted. Based on the result of data analysis, it can be concluded that budgetary participation negatively and significantly affects budgetary slack at Regional Water Company in Banyumas Area and organizational commitment does not significantly strengthen the relationship between budgetary participation and budgetary slack Regional Water Company in Banyumas Area |
| Kata Kunci | budgetary participation, organizational commitment, budgetary slack |
| Nama Pembimbing 1 | Drs. Bambang Agus Pramuka, MA., Ph.D., Ak. |
| Nama Pembimbing 2 | Poppy D.I.K., S.E., M.Si., Ak. |
| Tahun | 2012 |
| Jumlah Halaman | 11 |
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