Femayona Devi, Deasy (2017) PENGARUH EFEKTIVITAS PENGENDALIAN ANGGARAN, IKLIM KERJA ETIS, PARTISIPASI ANGGARAN DAN PERSEPSI KEADILAN PROSEDURAL TERHADAP KECENDERUNGN MENCIPTAKAN SENJANGAN ANGGARAN PADA PERUSAHAAN MANUFAKTUR DI KABUPATEN SERANG. Master thesis, UNIVERSITAS SULTAN AGENG TIRTAYASA.
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PENGARUH EFEKTIVITAS PENGENDALIAN ANGGARAN, IKLIM KERJA ETIS, PARTISIPASI ANGGARAN DAN PERSEPSI K.PDF Restricted to Registered users only Download (6MB) |
Abstract
This study examines the effect of budget participation, budget goal commitment, job satisfaction and managerial performance. This study uses a manufacturing company located in the district of Serangsebagai object of research. The number of samples in this study were 60 respondents. Data were analyzed by using SEM (Structural Equation Model) through the program SmartPLS (Partial Least Square) version 1.0. The results of this study states the effectiveness of budgetary control effect on the perception of procedural fairness. The effectiveness of budgetary control affect the propensity create budgetary slack. Participation budget affect the perception of procedural fairness. Ethical work climate influence the perception of procedural fairness. Ethical work climate does not affect the tendency to create budgetary slack. Perceptions of procedural justice affect the tendency to create budgetary slack. For manufacturing companies is expected to be used as a tool for evaluation and improvement of performance. For further research is expected to add variable external factors (job satisfaction, motivation, etc.) and add to the respondent. Researchers are also expected to develop further the research of various other business entities, such as the banking sector, hospitality, service, commercial or state-owned.
| Item Type: | Thesis (Master) | |||||||||
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| Additional Information: | Penelitian ini menguji pengaruh partisipasi anggaran, budget goal commitment, kepuasan kerja dan kinerja manajerial. Penelitian ini menggunakan perusahaan manufaktur yang berada di Kabupaten Serangsebagai obyek penelitiannya. Jumlah sampel dalam penelitian ini sebanyak 60 responden. Data dianalisis dengan menggunakan metode SEM (Structural Equation Model) melalui program SmartPLS (Partial Least Square) versi 1.0. Hasil dari penelitian ini menyatakan efektivitas pengendalian anggaran berpengaruh terhadap persepsi keadilan prosedural. Efektivitas pengendalian anggaran berpengaruh terhadap kecenderungan menciptakan senjangan anggaran. Partisipasi anggaran berpengaruh terhadap persepsi keadilan prosedural. Iklim kerja etis berpengaruh terhadap persepsi keadilan prosedural. Iklim kerja etis tidak berpengaruh terhadap kecenderungan menciptakan senjangan anggaran. Persepsi keadilan prosedural berpengaruh terhadap kecenderungan menciptakan senjangan anggaran. Bagi perusahaan manufaktur diharapkan dapat digunakan sebagai sarana untuk evaluasi dan peningkatan kinerja. Bagi penelitian selanjutnya diharapkan dapat menambahkan variabel faktor eksternal (kepuasan kerja, motivasi dll) dan menambah responden. Peneliti selanjutnya juga diharapkan dapat mengembangkan penelitian dari berbagai entitas bisnis lainnya, seperti sektor perbankan, perhotelan, jasa, dagang maupun BUMN. | |||||||||
| Subjects: | H Social Sciences > H Social Sciences (General) | |||||||||
| Divisions: | 08-Pascasarjana 08-Pascasarjana > 62101-Magister Akuntansi |
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| Depositing User: | Admin Eprints Untirta | |||||||||
| Date Deposited: | 22 Nov 2021 10:03 | |||||||||
| Last Modified: | 22 Nov 2021 10:03 | |||||||||
| URI: | http://eprints.untirta.ac.id/id/eprint/8765 |
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