文章基本信息

标题：ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK
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作者：Putu Kepramareni ; Ida Ayu Nyoman Yuliastuti ; Gusti Ayu Ari Dewi 等
期刊名称：MIX: Jurnal Ilmiah Manajemen
印刷版ISSN：2088-1231
电子版ISSN：2460-5328
出版年度：2020
卷号：10
期号：3
DOI：10.22441/mix.2020.v10i3.006
语种：English
出版社：Universitas Mercu Buana
摘要：The purpose of budgetary slack is to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as the moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method used to determine the sample by using a purposive sampling technique. The sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.
其他摘要：Budgetary slack dilakukan untuk mempermudah pencapaian anggaran yaitu dengan cara menganggarkan pendapatan yang rendah dan menganggarkan biaya yang tinggi. Penelitian ini bertujuan untuk mengetahui pengaruh budgetary participation dan organizational commi
关键词：budgetary participation;budgetary slack;environmental uncertainty;organizational commitment;star hotels
其他关键词：budgetary participation;budgetary slack;environmental uncertainity;hotel berbintang;organizational commitment