PENGARUH PARTISIPASI ANGGARAN DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI TERHADAP SENJANGAN ANGGARAN (Studi Empiris Pada RSUD. Bangil Kabupaten Pasuruan)

Abstract

The research about Budgetary Participation Influence and Organization Commitment as Moderating Variable to Slack Budget aims to test organizations commitment influence as moderating variable to relationship among budgetary participation and budgetary slack. This research is held on managerial’s ladder Region Common Hospital Bangil Pasuruan's Regency which consist of: Kepala Bagian, Kepala Sub Bagian, Kepala Bidang, Kepala Seksi Bidang, Kepala Instalasi, dan Asisten Kepala Instalansi. The method that has been used on this research is survey method, using acquired primary data from the questionaires. On this research there are three variables, which are budgetary participation as variable as independent, budgetary slack as variable dependent, and organization commitment as moderating variable. The measurement instrument used for independent variable consisting of six items which are adopted from Milani, dependen's variable consisting of six items that adopted from Dunk, and the moderating variable consisting of nine items and they are adopted from Mowday and Porter. On this research, alat uji kualitas data yang digunakan adalah uji validitas dan uji reliabilitas. This research also using classical assumption which are normality data test, heterokedastisitas test, and multikolinieritas test. The analysis method used is analisis bifilar linear regression. The result of this reseacrh shown that the budgetary partisipation is influential to budgetary slack. It is caused because in the budgetary participation process, the hospital employee has an influential to determine besar kecilnya atau tidak terjadi senjangan anggaran. The other reason that can caused it happend is because maybye they don’t understood about budgetary participation. Organization commitment is influential to the relationship among budgetary participation and budgetary slack. It is caused maybe by the RSUD Bangil’s commitment organization are too low, which consolidating the budgetary slack. Organization commitment have signifikan influence among budgetary participation and budgetary slack, it is implied from the result that organization commitment here as a moderating variable that can strengthen the happening of budgetary slack.