CD Tesis

Pengaruh Kejelasan Sasaran Anggarandan Keterlibatan Kerja Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris Pada Instansi Pemerintahan Kota Pekanbaru)

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Clarity and Job Involvement To Budgetary Slack With Organization
Commitment As A Moderating Variable (Empirical Study in
Government Institution of Pekanbaru), Supervision and Proctoring by
Taufeni Taufik and Edfan Darlis.
The purpose of this research is to analyze the effect of budgetary
goal clarity and job involvement to budgetary slack with organization
commitment as a moderating variable.Population contain of 27 SKPD in
Pekanbaru; Eselon III and Eselon IV, head officer, head of department
branch, and head of department branch subordinate in government office.
Data collected bydistributing questionnaires to108respondents, andonly
69respondentsthatcanusedin this research. Data is analyzed by multiple
linear analysis.
Analysis data shows that is significant effect between budgetary
goal clarity to budgetary slack and job involvement to budgetary slack,
significant effect of organization commitment to relationship between
budgetary goal clarity and budgetary slack, and relationship between job
involvement and budgetary slack. Result of first coefficient determination
hypothesis test is 81%, the rest is 19%, second hypothesis is 86%, the
rest is 14%, third hypothesis is 84%, the rest is 16%. Meanwhile, the
fourth hypothesis is 89%, the rest is 11% effect by other variables like
uncertainty of environment, asimetric information, budget participation, risk
aversion and etc. T table valuein this researchwas1,668, whereast
countfromfirsthypothesisof-17.166>-1,668 second hypothesis is
20,107>1,668, third hypothesis is -2,481> -1,668, and the fourth
hypothesis -2,248 > -1,668.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

10 12.114 (0383)

Penerbit

Pekanbaru : Universitas Riau- Pasca Sarjana - Akuntansi., 2014

Deskripsi Fisik

ix, 121 hlm.;ill,;29cm

Bahasa

ISBN/ISSN

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Klasifikasi

10 12.114 (0383)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

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Info Detail Spesifik

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Pernyataan Tanggungjawab

Lubis

Versi lain/terkait

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