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MARSUDI WIDODO, S.E
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EFEK PEMODERASI ASIMETRI INFORMASI, GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN (Studi Empiris Anggaran BLU Universitas Jenderal Soedirman Purwokerto)
Abstrak (Bhs. Indonesia)
The aims of this research are to analyzing: 1) affected of budget participation to budgeting slack, 2) moderated of asimetris information in the relation between budget participation and budgeting slack, 3) moderated of leadership styles in the relation between budget participation and budgeting slack, 4) moderated of organization commitment in the relation between budget participation and budgeting slack. This researgh was kuantitatif descriptive, with survwy method. Object of this research were Jenderal Soedirman University employee at manager level, there are 83 respondence. Data collecting by questioner. Data nalayzes by linear regression and moderater regression analyzise. The results showed that budgetary participation has a positive effect on budgetary slack, the asymmetry of information moderate the relationship between budgetary participation and budgetary slack, style of leadership moderates the relationship between budgetary participation and budgetary slack, organizational commitment moderates the relationship between budgetary participation and budgetary slack. The results of this study support previous studies and based on the theory that underlies the theory of NPM, contingency theory, theories have the budget, the General Services Agency budget theory, the theory of budgetary participation, leadership style theory and the theory of organizational commitment.
Abtrak (Bhs. Inggris)
The aims of this research are to analyzing: 1) affected of budget participation to budgeting slack, 2) moderated of asimetris information in the relation between budget participation and budgeting slack, 3) moderated of leadership styles in the relation between budget participation and budgeting slack, 4) moderated of organization commitment in the relation between budget participation and budgeting slack. This researgh was kuantitatif descriptive, with survwy method. Object of this research were Jenderal Soedirman University employee at manager level, there are 83 respondence. Data collecting by questioner. Data nalayzes by linear regression and moderater regression analyzise. The results showed that budgetary participation has a positive effect on budgetary slack, the asymmetry of information moderate the relationship between budgetary participation and budgetary slack, style of leadership moderates the relationship between budgetary participation and budgetary slack, organizational commitment moderates the relationship between budgetary participation and budgetary slack. The results of this study support previous studies and based on the theory that underlies the theory of NPM, contingency theory, theories have the budget, the General Services Agency budget theory, the theory of budgetary participation, leadership style theory and the theory of organizational commitment.
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