PENGARUH PELIMPAHAN WEWENANG SEBAGAI VARIABEL MODERATING TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

SITI NURAENI

Abstract


This research is survey on major of manufacturing companies in Malang, which is entitled as ? The Effect of Authority Delegation As a Moderating Variable on The Relationship Between Budgeting Participation and Slack.
The aim of this research is to study empirically the impact of budgeting participation as independent variable on slack and to study the effect of authority delegation as moderating variable on the relationship between budgeting participation and slack.
In this research, the writer proposes two hypotheses. The first hypotheses is that the high level of budgeting participation will improve the slack and the participation will have a positive effect on slack when the degree of authority of delegation is high and will have a negative effect on slack when of authority delegation is low.
The analytic tool used to test the first hypothesis is a simple linear regression Y = b0+b1X1+ e while the testing for second hypothesis is conducted using a multiple linear regression Y = b0+b1X1+b2X2+b3|(X1.X2)|+e. The measure to determine whether high level budgeting participation will increase the slack is when the regression coefficient show a positive and significant b1. The measure to determine whether budgeting participation will have positive effect on high level of authority delegation, and have negative effect on low level of authority delegation is when the regression coefficient of the interaction between budgeting participation and authority delegation (X1.X2) shows a significant and positive b3.
The result of the analysis for hypothesis 1 show that the coefficient b1 is a positive 0, 416 with the probability of 0,003 (p<0,005). This result indicates that the participation budgeting has a positive impact on the slack while the result of the analysis of hypothesis 2 shows that the coefficient b3 is significant and positive value of 0,02677 with a probability of 0,027 (p<0,05).
Based on the result of data analysis, this research has found supporting evidence for all of the hypothesis proposed here.

 

Keyword : VARIABEL MODERATING


Keywords


VARIABEL MODERATING