Putri, Intan Amalya (2025) Pengaruh Penganggaran Partisipatif, Asimetri Informasi, dan Komitmen Organisasi Terhadap Budgetary Slack pada RSUD di Kabupaten Madiun. Undergraduate thesis, Universitas Hayam Wuruk Perbanas.
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Abstract
This study aims to analyze the effect of participatory budgeting, information asymmetry, and organizational commitment on budgetary slack in RSUD (Regional Public Hospitals) in Madiun Regency. Budgetary slack is a condition where there is a discrepancy between the planned budget and the actual realization, which can lead to inefficiencies in financial management. This research employs a quantitative approach using a survey method by distributing questionnaires to 50 employees involved in the budgeting process at RSUD in Madiun Regency. The data analysis technique used is multiple linear regression with the assistance of SPSS software. The validity and reliability tests indicate that all research instruments are valid and reliable. The regression analysis results show that participatory budgeting has a positive and significant effect on budgetary slack, with a regression coefficient of β = 0.321; p < 0.05, indicating that the higher the participation in budgeting, the greater the potential for budgetary slack. Information asymmetry also has a positive and significant effect on budgetary slack, with β = 0.417; p < 0.05, meaning that an imbalance of information between management and employees increases the likelihood of budget discrepancies. Conversely, organizational commitment has a negative effect on budgetary slack, with β = -0.289; p < 0.05, suggesting that the higher the organizational commitment of employees, the lower the likelihood of budgetary slack. The coefficient of determination (R²) is 0.642, indicating that 64.2% of budgetary slack variation can be explained by the three independent variables in this study. This research provides implications for RSUD management and local governments in enhancing transparency and effectiveness in budget management to minimize budgetary slack. Stricter supervision in the budgeting process and efforts to improve organizational commitment are necessary to reduce the possibility of budget discrepancies.
| Item Type: | Thesis (Undergraduate) |
|---|---|
| Subjects: | 600 - TECHNOLOGY > 650 - 659 MANAGEMENT & PUBLIC RELATIONS > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING |
| Divisions: | Bachelor of Accountancy |
| Depositing User: | INTAN AMALYA PUTRI |
| Date Deposited: | 11 Mar 2025 20:18 |
| Last Modified: | 11 Mar 2025 20:18 |
| URI: | http://eprints.perbanas.ac.id/id/eprint/13232 |
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