Mia, Silvia and Yuliansyah, Yuliansyah and Nauli, Pigo (2016) DAMPAK PARTISAPASI ANGGARAN DAN REINFORCEMENT CONTIGENCY TERHADAP KOMITMENT ORGANISASI. Proceeding International Conference of 2nd ICAF UMY 2016 ISBN 978-602-72325-1-8.

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Abstract

The purpose of this study is to examine the effect participation in budgeting in organizational commitment through reinforrcecment contigency in the servicce sector companies listed in Indonesian Stock Exchange and have the branch offices in Bandar Lampung. In order to achieve the aim of the study, we develop new construct, reinforcement contigency, through focus group discussion and several pilot studies before it used in the main survey. According to 42 respondents, the data are analyzed by Smart PLS. It found that reinforcement contigency as the mediation variable provide more significant effect in the realation between participation in budgeting and organization commitment. This study suggest no reward and no funishment system as the part of reinforcement contigency appropriates to be applied to employees to enhance their commitment organization

Item Type: Article
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis (FEB) > Prodi Akuntansi
Depositing User: PIGO NAULI PIGO NAULI
Date Deposited: 07 Jan 2021 07:04
Last Modified: 07 Jan 2021 07:04
URI: http://repository.lppm.unila.ac.id/id/eprint/27251

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