CD Skripsi
Faktor-Faktor Yang Mempengaruhi Senjangan Anggaran (Studi Empiris Pada Opd Provinsi Jambi)
This study aims to determine the effect of budgetary participation, information asymmetry, budget emphasis, task complexity, and organizational commitment, clarity of budget targets, organizational culture and individual capacity for budgetary slack in Regional Device Organization (RDO), Jambi Province. To collect the data, purpossive sampling technique was applied. The population of this study was all Regional Device Organizations (RDO) in Jambi Province with the total sample of 65 official employees and OPD agencies in Jambi Province. To analyse the data, Partial Least Square (PLS) was used. The results of this study indicates that budgetary participation, budget emphasis, organizational commitment, clarity of budget targets and organizational culture influence budgetary slack with significant value of variables 3.110 > 1,96, 2,450 > 1,96, 2,398 > 1,96, 2,104 > 1,96 and 2,190 > 1,96. However, asymmetry information, task complexity and individual capacity have no effect on budgetary slack with significant value of variables 0,669 < 1,96, 0,218 < 1,96 dan 0,333
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