CD Skripsi

Pengaruh Partisipasi Anggaran, Asimetri Informasi, Penekanan Anggaran, Dan Komitmen Organisasi Terhadap Senjangan Anggaran (Studi Empiris Pada Opd Kabupaten Kampar)

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ABSTRACT
This study aims to analyze budget participation, information asymmetry, budget emphasis and organizational commitment to budgetary slack. The object of this research is all OPD in the Kampar Regency Government. Data were analyzed using the linear regression method and the SPSS program version 17. The variables studied were budgetary slack readiness as the dependent variable and budgetary participation, information asymmetry, budget emphasis and organizational commitment as independent variables.The results showed that the budgetary participation variable has an effect on budgetary slack, if a person's participation is too large in making the budget, it will increase the chance that budgetary slack can occur because it will be easy to misuse it in achieving one's personal goals. Furthermore, the information asymmetry variable has no effect on budgetary slack, information asymmetry is the impact resulting from the lack of coordination and organizational structure in an agency, this is certainly contrary to the factor of budgetary slack where budgetary slack can occur when information asymmetry does occur. Furthermore, the budget emphasis variable affects budgetary slack, with budgetary emphasis, lower-level managers will create budgetary slack in their budgets in order to get a reward or bonus that they will get if their budget target is achieved. And finally, the organizational commitment variable affects budgetary slack, with high organizational commitment, an organization will prioritize the interests of its organization by misusing the budget, which results in budgetary slack so that organizational goals can be achieved.
Keywords: Budgetary Slank, Budgetary Participation, Information Asymmetry, Budget Emphasis, Organizational Commitment

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

1602110460

Penerbit

Pekanbaru : Universitas Riau – Fakultas Ekonomi Dan Bisnis – Akuntansi., 2023

Deskripsi Fisik

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Bahasa

Indonesia

ISBN/ISSN

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Klasifikasi

1602110460

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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