FAKTOR-FAKTOR YANG MEMPENGARUHI KECENDERUNGAN MEMBUAT KESENJANGAN ANGGARAN
DOI:
https://doi.org/10.35137/jabk.v10i3.120Keywords:
Organizational Commitment, General Political Behavior, Budget Participation on the Budgetary Slack.Abstract
This research examines organizational commitment, general political behavior, budget participation on the budgetary slack. This research uses manufacturing companies in Banten as the research object. The number of samples in this study was 68 respondents. Data were analyzed using the SEM (Structural Equation Model) method via the SmartPLS (Partial Least Square) program version 4.0.
The results of this research state that organizational commitment influences general political behavior. General political behavior influences budgetary slack. Organizational commitment influences budgetary slack. Budget participation has an influence on the budgetary slack. Organizational commitment influences budget participation. For manufacturing companies, it is hoped that it can be used as a means for evaluation and input to reduce the possibility of budget gaps. For further research, it is hoped that we can add external factor variables (job satisfaction, organizational culture, etc.) and add more respondents. Future researchers are also expected to be able to develop research from various other business entities, such as the banking, hotel, service, trade and state-owned sectors
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Copyright (c) 2023 Ismayanti Adytia, Imam Abu Hanifah
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