Fakultas Ekonomi - Akuntansi, JIMA Vol. 1 No. 1, Januari 2014 (Views: 1497)

PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN GAYA KEPEMIMPINAN DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING PADA PERUSAHAAN FARMASI DI JAKARTA PUSAT.

Sysylia Kurniawati

ABSTRAK

ABSTRAKSI This research deals with the influence of the budget gap, budget participation in the style of leadership and organizational commitment as a moderating variable on a pharmacy in Central Jakarta. The purpose of doing research is to know the influence of the participation of the budget and the budget senjangan style of leadership and influence the organization's commitment to the relationship with the participation of senjangan budget. Research object that is used is as much as 40 respondents in pharmaceutical companies in Central Jakarta. The results of this research are (1) free from classical assumptions test, (2) there are significant effects between participation against budget senjangan budget (3) influence of leadership styles to the relationship of participation with budget senjangan budget is significant.(4) the Organization's commitment to the relationship with budget senjangan budget participation is significant. Research results with the test t shows that the participation budget, style of leadership, organizational commitment, there is significant influence of budget gap.

Kata kunci: Partisipasi Anggaran, Gaya Kepemimpinan, Komitmen Organisasi, Dan Senjangan Anggaran.

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