{"id":"https://openalex.org/W2932332374","doi":"https://doi.org/10.34208/jba.v1i1.357","title":"Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran","display_name":"Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan terhadap Hubungan antara Partisipasi Anggaran dengan Senjangan Anggaran","publication_year":1999,"publication_date":"1999-01-01","ids":{"openalex":"https://openalex.org/W2932332374","doi":"https://doi.org/10.34208/jba.v1i1.357","mag":"2932332374"},"language":"id","primary_location":{"id":"mag:2932332374","doi":"https://doi.org/10.34208/jba.v1i1.357","is_oa":true,"landing_page_url":"http://etd.repository.ugm.ac.id/penelitian/detail/144230","pdf_url":null,"source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://etd.repository.ugm.ac.id/penelitian/detail/144230","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5048427062","display_name":"Ivan Budi Yuwono","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"Ivan Budi Yuwono","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5048427062"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"1","issue":"1","first_page":"37","last_page":"55"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9990000128746033,"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":0.9990000128746033,"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":0.0005000000237487257,"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":0.800000011920929},{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.8309999704360962},{"id":"https://openalex.org/keywords/organizational-commitment","display_name":"organizational commitment","score":0.8970000147819519},{"id":"https://openalex.org/keywords/environmental-uncertainty","display_name":"environmental uncertainty","score":1.0},{"id":"https://openalex.org/keywords/contingency-theory","display_name":"contingency theory","score":0.8009999990463257},{"id":"https://openalex.org/keywords/managerial-behavior","display_name":"managerial behavior","score":0.3790000081062317},{"id":"https://openalex.org/keywords/budgeting","display_name":"budgeting","score":0.6880000233650208}],"concepts":[{"id":"https://openalex.org/C97508593","wikidata":"https://www.wikidata.org/wiki/Q1359069","display_name":"Contingency","level":2,"score":0.4842528998851776},{"id":"https://openalex.org/C60297154","wikidata":"https://www.wikidata.org/wiki/Q1434943","display_name":"Contingency theory","level":2,"score":0.46231162548065186},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.43902406096458435},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.11204662919044495},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2932332374","doi":"https://doi.org/10.34208/jba.v1i1.357","is_oa":true,"landing_page_url":"http://etd.repository.ugm.ac.id/penelitian/detail/144230","pdf_url":null,"source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":null}],"best_oa_location":{"id":"mag:2932332374","doi":"https://doi.org/10.34208/jba.v1i1.357","is_oa":true,"landing_page_url":"http://etd.repository.ugm.ac.id/penelitian/detail/144230","pdf_url":null,"source":{"id":"https://openalex.org/S4306516611","display_name":"Jurnal Bisnis dan Akuntansi","issn_l":"1410-9875","issn":["1410-9875","2656-9124"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Jurnal Bisnis dan Akuntansi","raw_type":null},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W1492377860","https://openalex.org/W2133845482","https://openalex.org/W3094796437","https://openalex.org/W2611099443","https://openalex.org/W2890056241","https://openalex.org/W3092538186","https://openalex.org/W1513582243","https://openalex.org/W2729914956","https://openalex.org/W1891620406","https://openalex.org/W1522615521"],"abstract_inverted_index":{"The":[0,18,49,72],"relation":[1],"between":[2,43,121,131],"budgetary":[3,6,47,86,109,125,135],"participation":[4,45,81,104,123],"and":[5,37,46,124,127,134],"slack":[7,87],"has":[8],"been":[9],"examined":[10],"in":[11,58],"several":[12],"accounting":[13],"studies":[14],"with":[15,84,107],"conflicting":[16,19],"result.":[17],"evidence":[20],"may":[21],"reflect":[22],"the":[23,32,41,68,76],"influence":[24],"of":[25,34,51,79,90,96,102],"a":[26,56,61,118,128],"contingency":[27],"variable.":[28],"This":[29,111],"study":[30,112],"investigated":[31],"effect":[33],"organizational":[35],"commitment":[36],"environmental":[38,92,98,132],"uncertainty":[39,133],"on":[40],"relationship":[42,120,130],"budget":[44,80,103,122],"slack.":[48,110,136],"responses":[50],"70":[52],"managers,":[53],"drawn":[54],"from":[55],"cross-department":[57],"Indonesia,":[59],"to":[60],"questionnaire":[62],"survey,":[63],"were":[64,117],"analyzed":[65],"by":[66],"examining":[67],"multiple":[69],"regression":[70],"model.":[71],"result":[73],"indicated":[74],"that":[75,115],"high":[77,97,100],"degree":[78,101],"was":[82,105],"associated":[83,106],"higher":[85],"under":[88],"conditions":[89,95],"low":[91],"uncertainty.":[93],"Under":[94],"uncertainty,":[99],"lower":[108],"also":[113],"found":[114],"there":[116],"positive":[119,129],"slack,":[126]},"counts_by_year":[{"year":2022,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2019,"cited_by_count":2},{"year":2018,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2014,"cited_by_count":2}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2019-04-11T00:00:00"}
