Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada Kawasan Industri Maluku)

This study provides empirical evidence that motivational factors of organizational commitment, job involvement and budgetary participation might be important factor in explaining managers propensities to create budgetary slack. The results indicate that for highly committed managers, budgetary participation is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment to organization's goals and values, budgetary participation is associated with increased propensity to create budgetary slack. Likewise, for highly committed managers, job involvement is associated with decreased propensity to create budgetary slack. For managers who have low levels of commitment organization's goals and values, job involvement is associated with increased propensity to create budgetary slack