KHAERUL EFENDI, KELVIN (2022) Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack dengan Gaya Kepemimpinan, Komitmen Organisasi dan Pertimbangan Etika sebagai Variabel Moderasi “(Studi Empiris Pada OPD Pemerintah Provinsi Banten)”. S1 thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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Abstract
Penelitian ini bertujuan untuk mengetahui: (1) Pengaruh partisipasi anggaran terhadap budgetary slack, (2) Pengaruh gaya kepemimpinan dalam memoderasi hubungan partisipasi anggaran terhadap budgetary slack, (3) Pengaruh komitmen organisasi dalam memoderasi hubungan partisipasi anggaran terhadap budgetary slack, (4) Pengaruh pertimbangan etika dalam memoderasi hubungan partisipasi anggaran terhadap budgetary slack. Populasi dalam penelitian ini adalah OPD Pemerintahan Provinsi Banten. Data yang digunakan dalam penelitian ini berupa data primer. Teknik pengumpulan data dengan menyebar kuesioner secara langsung kepada responden yang bersangkutan. Teknik analisis data yang digunakan adalah uji regresi berganda dengan SPSS versi 24. Hasil penelitian menunjukkan bahwa: (1) Partisipasi anggaran berpengaruh signifikan terhadap budgetary slack, (2) Pengaruh partisipasi anggaran terhadap budgetary slack tidak dapat dimoderasi oleh gaya kepemimpinan, (3) Pengaruh partisipasi anggaran terhadap budgetary slack tidak dapat dimoderasi oleh komitmen organisasi, (4) Pengaruh partisipasi anggaran terhadap budgetary slack tidak dapat dimoderasi oleh pertimbangan etika.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | This study aims to determine: (1) The effect of budget participation on budgetary slack, (2) The influence of leadership style in moderating the relationship between budgetary participation and budgetary slack, (3) The effect of organizational commitment in moderating the relationship between budgetary participation and budgetary slack, (4) ethical considerations in moderating the relationship between budget participation and budgetary slack. The population in this study was the OPD Banten Provincial Government. The data used in this study are primary data. Data collection techniques by distributing questionnaires directly to the respondents concerned. The data analysis technique used is multiple regression test with SPSS version 24. The results showed that: (1) budget participation has a significant effect on budgetary slack, (2) The effect of budget participation on budgetary slack cannot be moderated by leadership style, (3) budgetary participation on budgetary slack cannot be moderated by organizational commitment, (4) The effect of budget participation on budgetary slack cannot be moderated by ethical considerations. Keywords: Budgetary slack, budget participation, leadership style, organizational commitment, and ethical considerations. | |||||||||
| Uncontrolled Keywords: | Kata Kunci: Budgetary slack, Partisipasi anggaran, Gaya kepemimpinan, Komitmen organisasi, dan Pertimbangan etika. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HG Finance |
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| Divisions: | 05-Fakultas Ekonomi dan Bisnis 05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi |
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| Depositing User: | Perpustakaan Pusat | |||||||||
| Date Deposited: | 14 Jul 2022 09:53 | |||||||||
| Last Modified: | 14 Jul 2022 09:53 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/14475 |
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