Yustifar, Muhammad Diffarhan Syafiq (2023) PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOVE OF MONEY DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Sultan Ageng Tirtayasa.
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Abstract
The purpose of this study was to determine the effect of budgetary participation on budgetary slack with love of money and environmental uncertainty as moderating variables. The research method uses quantitative methods. The research design uses a causal design. The research population is managers who work in companies engaged in the field of hospitality services in Banten Province, taking samples using purposive sampling. Data collection techniques by distributing questionnaires with a total sample of 96 respondents. Data analysis used path analysis with the student version of the Smart PLS 3 program. The results of the hypothesis test show that budgetary participation has a negative effect on budgetary slack, love of money and environmental uncertainty do not moderate the effect of budgetary participation on budgetary slack. Keyword : Budgetary Slack, Budgetary Participation, Love of Money, Environmental Uncertainty.
| Item Type: | Thesis (S1) | |||||||||
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| Additional Information: | Tujuan penelitian ini untuk mengetahui pengaruh partisipasi anggaran terhadap senjangan anggaran dengan love of money dan ketidakpastian lingkungan sebagai variabel moderasi. Metode penelitian menggunakan metode kuantitatif. Desain penelitian menggunakan desain kausal. Populasi penelitian adalah manajer yang bekerja di perusahaan yang bergerak di bidang jasa perhotelan di Provinsi Banten, pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dengan menyebarkan kuesioner dengan jumlah sampel sebanyak 96 responden. Analisis data menggunakan analisis jalur (path analysis) dengan program Smart PLS 3 versi students. Hasil uji hipotesis diketahui partisipasi anggaran berpengaruh negatif terhadap senjangan anggaran, love of money dan ketidakpastian lingkungan tidak memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran. Kata Kunci : Senjangan Anggaran, Partisipasi Anggaran, Love of Money, Ketidakpastian Lingkungan. | |||||||||
| Uncontrolled Keywords: | Keyword : Budgetary Slack, Budgetary Participation, Love of Money, Environmental Uncertainty. Kata Kunci : Senjangan Anggaran, Partisipasi Anggaran, Love of Money, Ketidakpastian Lingkungan. | |||||||||
| Subjects: | H Social Sciences > HB Economic Theory H Social Sciences > HD Industries. Land use. Labor > HD28 Management. Industrial Management 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: | Muhammad Diffarhan Syafiq Yustifar | |||||||||
| Date Deposited: | 26 Sep 2023 11:45 | |||||||||
| Last Modified: | 26 Sep 2023 11:45 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/29778 |
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