{"id":"https://openalex.org/W2133845482","doi":null,"title":"PENGARUH PARTISIPASI PENGANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN","display_name":"PENGARUH PARTISIPASI PENGANGGARAN, KOMITMEN ORGANISASI DAN KETIDAKPASTIAN LINGKUNGAN PADA SENJANGAN ANGGARAN","publication_year":2015,"publication_date":"2015-01-04","ids":{"openalex":"https://openalex.org/W2133845482","mag":"2133845482"},"language":"id","primary_location":{"id":"mag:2133845482","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9804/7896","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9804/7896","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5052551184","display_name":"Ni Luh Nyoman Nitiari","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ni Luh Nyoman Nitiari","raw_affiliation_strings":["Fakultas Ekonomi Universitas Udayana, Bali, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas Udayana, Bali, Indonesia","institution_ids":["https://openalex.org/I126826664"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5026882859","display_name":"Ketut Yadnyana","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126826664","display_name":"Udayana University","ror":"https://ror.org/035qsg823","country_code":"ID","type":"education","lineage":["https://openalex.org/I126826664"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ketut Yadnyana","raw_affiliation_strings":["Fakultas Ekonomi Universitas Udayana, Bali, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi Universitas Udayana, Bali, Indonesia","institution_ids":["https://openalex.org/I126826664"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I126826664"],"apc_list":null,"apc_paid":null,"fwci":4.7589,"has_fulltext":false,"cited_by_count":12,"citation_normalized_percentile":{"value":0.94968515,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"11","issue":"1","first_page":"143","last_page":"154"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9980000257492065,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.0010999999940395355,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.00019999999494757503,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budgetary-slack","display_name":"budgetary slack","score":0.9490000009536743},{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.9100000262260437},{"id":"https://openalex.org/keywords/organizational-commitment","display_name":"organizational commitment","score":0.9929999709129333},{"id":"https://openalex.org/keywords/environmental-uncertainty","display_name":"environmental uncertainty","score":0.9990000128746033},{"id":"https://openalex.org/keywords/moderating-effect","display_name":"moderating effect","score":0.9300000071525574},{"id":"https://openalex.org/keywords/hotel-management","display_name":"hotel management","score":0.5479999780654907},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.5230000019073486}],"concepts":[{"id":"https://openalex.org/C83030740","wikidata":"https://www.wikidata.org/wiki/Q267236","display_name":"Organizational commitment","level":2,"score":0.6369315385818481},{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.6260524988174438},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.565700352191925},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5321364402770996},{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.46768930554389954},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.31389158964157104},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.2282887101173401},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.18145433068275452},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2133845482","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9804/7896","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null}],"best_oa_location":{"id":"mag:2133845482","doi":null,"is_oa":true,"landing_page_url":"http://ojs.unud.ac.id/index.php/Akuntansi/article/view/9804/7896","pdf_url":null,"source":{"id":"https://openalex.org/S2736655138","display_name":"E-Jurnal Akuntansi","issn_l":"2302-8556","issn":["2302-8556"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310314998","host_organization_name":"Udayana University","host_organization_lineage":["https://openalex.org/P4310314998"],"host_organization_lineage_names":["Udayana University"],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"E-Jurnal Akuntansi","raw_type":null},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":8,"referenced_works":["https://openalex.org/W1513582243","https://openalex.org/W1784206556","https://openalex.org/W1904087405","https://openalex.org/W2090652124","https://openalex.org/W2129945335","https://openalex.org/W2183010066","https://openalex.org/W2405246872","https://openalex.org/W7064704659"],"related_works":["https://openalex.org/W2890056241","https://openalex.org/W3092538186","https://openalex.org/W3094796437","https://openalex.org/W2932332374","https://openalex.org/W2611099443","https://openalex.org/W1522615521","https://openalex.org/W1492377860","https://openalex.org/W2729914956","https://openalex.org/W1891620406","https://openalex.org/W2402001970"],"abstract_inverted_index":{"Budgetary":[0],"slack":[1,58,89],"reflects":[2],"the":[3,6,9,14,24,48,57,76,105],"difference":[4],"between":[5],"amount":[7],"of":[8,13,26,33,50,69,78,85,93],"company's":[10],"best":[11],"estimate":[12],"budget":[15,29],"drawn":[16],"up":[17],"by":[18,31],"managers":[19],"to":[20,46],"protect":[21],"themselves":[22],"from":[23],"risk":[25],"not":[27],"achieving":[28],"targets":[30],"means":[32],"a":[34,63,82],"low":[35],"budgeted":[36,39],"revenues":[37],"and":[38,53,73,109],"costs":[40],"are":[41],"high.":[42],"This":[43],"study":[44,66],"aimed":[45],"clarify":[47],"effect":[49,84],"budgetary":[51,88,97,107,113],"participation":[52,86,108],"organizational":[54,94,110],"commitment":[55,95,111],"on":[56,87,96,112],"with":[59],"environmental":[60,102],"uncertainty":[61,103],"as":[62,99,101],"moderating.":[64],"The":[65],"sample":[67],"consisted":[68],"19":[70],"three-star":[71],"hotels":[72],"above":[74],"in":[75],"village":[77],"Ubud.":[79],"There":[80],"is":[81],"positive":[83],"budgets.":[90],"Negative":[91],"influence":[92],"slack,":[98],"well":[100],"moderates":[104],"relationship":[106],"slack.":[114]},"counts_by_year":[{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":3},{"year":2019,"cited_by_count":3},{"year":2018,"cited_by_count":3}],"updated_date":"2026-11-04T10:54:05.112534","created_date":"2016-06-24T00:00:00"}