CD Skripsi

Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Dan Komitmen Organisasi Terhadap Senjangan Anggaran (Studi Empiris Pada Opd Provinsi Riau)

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Abstract
This study aims to examine the influence of budget participation, budget goal
clarity, and organizational commitment on budgetary slack. The population in this
study consists of Regional Government Organizations (OPD) in Riau Province,
totaling 32 organizations. The sampling technique used is purposive sampling. The
data used in this study are primary data collected through a questionnaire survey.
The sample in this study comprises 32 Regional Government Organizations (OPD)
selected using purposive sampling. The data analysis technique employed is the
Structural Equation Model (SEM) based on Partial Least Square (PLS). The results
of this study indicate that budget participation, budget goal clarity, and
organizational commitment have an impact on budgetary slack. Thus, the findings
of this study provide valuable insights for policymakers, practitioners, and
researchers in efforts to reduce budgetary slack.
Keywords: Budget participation, budget goal clarity, organizational commitment,
budgetary slack

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

2002110018

Penerbit

Pekanbaru : Universitas Riau – F.EKONOMI DAN BISNIS – AKUNTANSI., 2024

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

2002110018

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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