The Influence of Organizational Commitment on Budgetary Slack with Career Uncertainty as Moderating Variables (In the Context of Participative Budgets Preparation)

Authors

  • Ida Ayu Sri Gayatri Faculty of Economics and Business, Udayana University, Bali, Indonesia
  • A. A. G. P Widanaputra Faculty of Economics and Business, Udayana University, Bali, Indonesia , Faculty of Economics and Business, Udayana University, Bali, Indonesia
  • I. D. G. Dharma Suputra
  • Ni Ketut Rasmini

Keywords:

Organizational Commitment, Career Uncertainty, Budgetary Slack

Abstract

This study aims to obtain an empirical evidence about the ability of career uncertainty in moderating the effect of organizational commitment on budgetary slack. This research was conducted at the Regional Government Organizations in the Gianyar Regency where the research sample was echelon III and echelon IV officials. The sampling technique uses non probability sampling with a purposive sampling method. This study uses 163 research samples. The data analysis technique used is Moderated Regression Analysis (MRA). The test results provide empirical evidence that career uncertainty weakens the effect of organizational commitment on budgetary slack. This shows that the lower the organizational commitment of echelon III and echelon IV officials in the Gianyar Regency Government, the budgetary slack will be higher, especially in conditions of high career uncertainty. Based on this, the Gianyar Regency Government is expected to reduce the level of career uncertainty, so that officials involved in participatory budgeting can increase organizational commitment so that budgetary slack can be reduced.

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Published

2019-12-11

How to Cite

Gayatri, I. A. S. ., Widanaputra, A. A. G. P. ., Suputra, I. D. G. D. ., & Rasmini, N. K. . (2019). The Influence of Organizational Commitment on Budgetary Slack with Career Uncertainty as Moderating Variables (In the Context of Participative Budgets Preparation). International Journal of Sciences: Basic and Applied Research (IJSBAR), 48(6), 184–192. Retrieved from https://gssrr.org/index.php/JournalOfBasicAndApplied/article/view/10585

Issue

Vol. 48 No. 6 (2019)

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Articles

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