PENGARUH KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN SENJANGAN ANGGARAN (Studi Empirik Pada Rumah Sakit Swasta di Kota Semarang)

Abstract

The study investigated the effect of organizational commitment and environmental uncertainty
on the relationship between budgetary participation and budgetary slack. The responses of 83
managers, in private hospital on Semarang city to a questionnaire survey were analyzed by
examining the multiple regression models. The result indicated that the high degree of budgetary
participation was associated with higher budgetary slack under condition of low environmental
uncertainty. Under condition of high environmental uncertainty, high degree of budgetary
participation was associated with lower budgetary slack. This study also found that there were a
positive relationship between budgetary participation and budgetary slack.
Keywords: budget participation, organizational commitment, environmental uncertainty,
budgetary slack.