The Influence of Budget Participation on Budgetary Slack with Organizational Commitment and Locus of Control as Moderating Variables (Case Study at RSIY PDHI Yogyakarta)

Abstract

This study aimed to determine the effect of budgeting participation in budgetary slack on public sector organizations with organizational commitment and locus of control as a moderating variable. The data source was obtained from a questionnaire survey, using staff and managers in RSIY PDHI hospital in Yogyakarta as a sample. As a sample, 43 questionnaires were collected from 50 which were distributed. The results showed that the variables of budgeting participation did not affect budgetary slack. Meanwhile, after organizational commitment and locus of control as a moderating variable were added the result showed a significant effect. That means organizational commitment and locus of control affected budgeting participation and budgetary slack.