CD Skripsi

Pengaruh Etika, Komitmen Organisasional Dan Penekanan Anggaran Terhadap Budgetary Slack (Studi Pada Opd Kota Pekanbaru)

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This study aims to examine (1) the effect of ethic on budgetary slack. (2)
the effect of organizational commitment on budgetary slack. (3) the influence of
budget emphasis on budgetary slack on the organization of the city apparatus in
Pekanbaru. The research method used is a quantitative research method with
primary data obtained from questionnaire data measured using a Likert scale.
The population in this study were employees of all OPD cities in Pekanbaru. A
sample of 120 respondents. The respondent is a budget management apparatus,
namely the head of the regional apparatus organization as the user of the budget,
the head of the finance, and the sub of programming at each regional apparatus
organization as many as 43 regional apparatus organizations in the city of
Pekanbaru. Data collection was carried out through a survey using a
questionnaire that was distributed to respondents. This research uses multiple
linear analysis method with SPSS version 22. The results of this study showed that
: 1)Ethic had affect on budgetary slack, 2)Organizational Commitment had no
affect on budgetary slack, and 3)Budget Emphasis had effect on budgetary slack
in Pekanbaru City Organizations (OPD).
Keywords: Ethic, Organizational Commitment, Budget Emphasis, Budgetary
Slack

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

02 03. 120 (0199)

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi dan Bisnis – Akuntansi., 2020

Deskripsi Fisik

ix, 79 hlm.; ill.: 29 cm

Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

02 03. 120 (0199)

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

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Subjek

Akuntansi

Info Detail Spesifik

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Pernyataan Tanggungjawab

Daus

Versi lain/terkait

Lampiran Berkas

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