Image of Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Asimetri Informasi Dan Penekanan Anggaran Terhadap Kesenjangan Anggaran Pada Instansi Pemerintah Daerah (Studi Pada Organisasi Perangkat Daerah Pemerintah Kota Dumai)
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Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Asimetri Informasi Dan Penekanan Anggaran Terhadap Kesenjangan Anggaran Pada Instansi Pemerintah Daerah (Studi Pada Organisasi Perangkat Daerah Pemerintah Kota Dumai)

This study aims to analyze the influence of budgetary participation, organizational commitment, information asymmetry and budget emphasis on local government agencies at Dumai City Regional Government Organization Organizations. This study uses primary data that is the research data obtained directly from respondents in the form of questionnaires that contain a number of questions related to the problem under study. The population in this study is the entire Organization of Dumai City Local Government Area. Sampling method is purposive sampling. Based on this method, the sample in this study is the agency and the agency amounted to 27 units in which each of each Regional Device Organization amounted to 3 respondents. So the number of samples used in this study amounted to 81 respondents. Then budget participation, organizational commitment, information asymmetry and budget emphasis were tested using multiple linear regression analysis using SPSS 24. Before the regression test, tested using the classical assumption test. The results of this study indicate that budget participation has a positive effect on the budget gap, P-value 0.005 (0.005 < 0.05); organizational commitment negatively affects the budget gap P-value 0,000 (0,000 < 0.05); information asymmetry has a positive effect on the budget gap, P-value 0.010 (0.010 < 0.05); while the budget emphasis has a positive effect on the budget gap, P-value 0.017 (0.017 < 0.05).The result of regression analysis resulted the coefficient of determination (R2) square of 0,809. This shows that the independent variable can explain the dependent variable of 80.9 %. While the remaining 19.1 % influenced by the variables not observed in this study.
Keywords: Budget gaps, budgetary participation, organizational commitment, information asymmetry, budget emphasis.

Ketersediaan
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Perpustakaan Universitas Riau 02 03. 117 (0340)
02 03. 117 (0340)
Tersedia
Informasi Detail
Judul Seri
-
No. Panggil
02 03. 117 (0340)
Penerbit
Pekanbaru : Universitas Riau – Fakultas Ekonomi – Akuntansi SI.,
Deskripsi Fisik
x, 75 hlm.: ill.; 29 cm
Bahasa
Indonesia
ISBN/ISSN
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Klasifikasi
02 03. 117 (0340)
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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