ANALISIS PENGARUH PARTISIPASI ANGGARAN, INFORMASI SIMETRIS, BUDAYA DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK

SUGIWARDANI, RESTI (2012) ANALISIS PENGARUH PARTISIPASI ANGGARAN, INFORMASI SIMETRIS, BUDAYA DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK. Undergraduate thesis, STIE PERBANAS SURABAYA.

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Abstract

One tool that can be used by management in managing the organization is the budget. Budgets can be used by management as a tool for planning and controlling activities of the organization. Budgeting should be done honestly and openly and reported in a structure that is easy to understand and relevant. Budgetary slack is a behavior that does not support the use of the budget because the budget-making process is done by raising fees or reducing revenues than they should. Research on budgetary slack in the public sector such as local governments and agencies have not done a lot. Public sector organizations have very different characteristics of a good budget properties, preparation, and reporting. Based on this study aims to prove empitis influence budgetary participation, asymmetric information, culture, and organizational commitment of budgetary slack in SKPD Kediri. The data used in this study is the primary data obtained from the questionnaires to officials in SKPD structural Kediri who have a role in the budgeting process (RKA-SKPD) and has a working period of at least one year in the budget preparation period., With the number of respondents as many as 40 people. Analysis technique used is multiple linear regression analysis. From the results of multiple linear regression analysis can be concluded that the participation of the budget, asymmetric information, culture, and organizational commitment simultaneous significant effect on budgetary slack in SKPD Kediri. Also concluded that the partial participation of the budget, information asymmetry and organizational commitment have a significant effect on budgetary slack in SKPD Kediri, whereas culture is partially no significant effect on budgetary slack in SKPD Kediri. Key words: Influence Analysis of Budget Participation, Asymmetric Information, Culture and Organizational Commitment Against budgetary Slack.

Item Type: Thesis (Undergraduate)
Subjects: 600 - TECHNOLOGY > 657 - ACCOUNTING > 657.042 - FINANCIAL ACCOUNTING
Divisions: Bachelor of Accountancy
Depositing User: Perpustakaan STIE Perbanas Surabaya
Date Deposited: 06 Jul 2018 01:56
Last Modified: 20 Jul 2018 04:28
URI: http://eprints.perbanas.ac.id/id/eprint/3284

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