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Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi dan Komitmen Organisasi sebagai Pemoderasi (Studi Empiris pada BUMD Kota dan Kabupaten Tangerang)

YUDHANTI, CHAIRUNNISA (2016) Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi dan Komitmen Organisasi sebagai Pemoderasi (Studi Empiris pada BUMD Kota dan Kabupaten Tangerang). S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.

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Abstract

This study aimed to examine the effect of budgetary participation on budgetary slack with asymmetry and organizational commitment as moderating variables. The sample in this research are 38 respondents to the sampling technique is purposive sampling that middle manager and also lower manager. Data were collected by distributing questionnaires directly to the respondents concerned. The analytical method used in this research is the Moderated Regression Analysis (MRA). The data were processed using IBM software Statistical Package For Social Science (SPSS) version 20. The results of this research revealed that 1) the budgetary participation positively affects budgetary slack. 2) The asymmetry information could undermine the relationship between budgetary participation and budgetary slack because of information asymmetry negatively affect on the relationship. 3) organizational commitment can also weaken the relationship between budgetary participation and budgetary slack, because the results of the study also showed that organizational commitment negatively affect the relationship between budgetary participation and budgetary slack. Keywords: Budgetary, Budgetary Participation, Budgetary Slack, Information Asymmetry, Organizational Commitment.

Item Type: Thesis (S1)
Contributors:
ContributionContributorsNIP/NIM
Thesis advisorSOLEHA, NURHAYATI197708102003122001
Thesis advisorMulyanah, Mulyanah198209152006042001
Uncontrolled Keywords: Budgetary, Budgetary Participation, Budgetary Slack, Information Asymmetry, Organizational Commitment.
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
Depositing User: Perpustakaan Pusat
Date Deposited: 19 Apr 2022 09:18
Last Modified: 19 Apr 2022 09:18
URI: http://eprints.untirta.ac.id/id/eprint/13368

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