PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN TEKANAN ANGGARAN, ASIMETRI INFORMASI, DAN KETIAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI

Zahrina Diena, Rissa (2023) PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN TEKANAN ANGGARAN, ASIMETRI INFORMASI, DAN KETIAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Sultan Ageng Tirtayasa.

	Text Rissa Zahrina Diena_5552160210_CP.pdf Restricted to Registered users only Download (2MB)
	Text Rissa Zahrina Diena_5552160210_Fulltext.pdf Restricted to Registered users only Download (2MB)
	Text Rissa Zahrina Diena_5552160210_01.pdf Restricted to Registered users only Download (823kB)
	Text Rissa Zahrina Diena_5552160210_02.pdf Restricted to Registered users only Download (125kB)
	Text Rissa Zahrina Diena_5552160210_03.pdf Restricted to Registered users only Download (189kB)
	Text Rissa Zahrina Diena_5552160210_04.pdf Restricted to Registered users only Download (486kB)
	Text Rissa Zahrina Diena_5552160210_05.pdf Restricted to Registered users only Download (43kB)
	Text Rissa Zahrina Diena_5552160210_Ref.pdf Restricted to Registered users only Download (110kB)
	Text Rissa Zahrina Diena_5552160210_Lampiran.pdf Restricted to Registered users only Download (748kB)

Abstract

The purpose of this study was to determine the effect of budgetary participation on budgetary slack with budget pressure, information asymmetry 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 manufacturing companies in Cilegon City, Banten Province, the sampling technique uses purposive sampling. The data collection technique was carried out by distributing questionnaires with a total sample of 82 respondents. Data analysis used path analysis with the student version of the Smart PLS 3 program. Based on data analysis, it is known that the R Square value in the budgetary slack variable construct is 0.798 indicating a variation in the substantive effect of the budgetary participation variable with budgetary pressure, information asymmetry and environmental uncertainty as a moderating variable of 79.8 percent. The results of the hypothesis test show that budget participation has a positive effect on budgetary slack, budget pressure moderates, i.e. weakens the effect of budget participation on budgetary slack, information asymmetry moderates, namely strengthens the effect of budget participation on budgetary slack, and environmental uncertainty does not moderate the effect of budget participation on budgetary slack

Item Type:

Thesis (S1)

Contributors:

Contribution	Contributors	NIP/NIM
Thesis advisor	Abu Hanifah, Imam	197305262005011002
Thesis advisor	Gajah Muttaqin, Galih	198307302009121003

Additional Information:

Tujuan penelitian ini untuk mengetahui pengaruh partisipasi anggaran terhadap senjangan anggaran dengan tekanan anggaran, asimetri informasi dan ketidakpastian lingkungan sebagai variabel moderasi. Metode penelitian menggunakan metode kuantitatif. Desain penelitian menggunakan desain kausal. Populasi penelitian adalah manajer yang bekerja di perusahaan manufaktur di Kota Cilegon Provinsi Banten, teknik pengambilan sampel menggunakan purposive sampling. Teknik pengumpulan data dilakukan dengan cara menyebarkan kuesioner dengan jumlah sampel sebanyak 82 responden. Analisis data menggunakan analisis jalur (path analysis) dengan program Smart PLS 3 versi students. Berdasarkan analisis data, diketahui nilai R Square pada konstruk variabel senjangan anggaran sebesar 0.798 menunjukkan variasi pengaruh substansif dari variabel partisipasi anggaran dengan tekanan anggaran, asimetri informasi dan ketidakpastian lingkungan sebagai variabel moderasi sebesar 79.8 persen. Hasil uji hipotesis diketahui bahwa partisipasi anggaran berpengaruh positif terhadap senjangan anggaran, tekanan anggaran memoderasi, yakni memperlemah pengaruh partisipasi anggaran terhadap senjangan anggaran, asimetri informasi memoderasi, yakni memperkuat pengaruh partisipasi anggaran terhadap senjangan anggaran, dan ketidakpastian lingkungan tidak memoderasi pengaruh partisipasi anggaran terhadap senjangan anggaran.

Uncontrolled Keywords:

Budgetary Slack, Budgetary Participation, Budgetary Pressure, Information Asymmetry, Environmental Uncertainty. Senjangan Anggaran, Partisipasi Anggaran, Tekanan Anggaran, Asimetri Informasi, Ketidakpastian Lingkungan.

Subjects:

H Social Sciences > HF Commerce
H Social Sciences > HF Commerce
H Social Sciences > HF Commerce > HF5601 Accounting
H Social Sciences > HF Commerce > HF5601 Accounting

Divisions:

05-Fakultas Ekonomi dan Bisnis > 62201-Program Sarjana Akuntansi
05-Fakultas Ekonomi dan Bisnis

Depositing User:

Rissa Zahrina Diena

Date Deposited:

05 Mar 2025 06:58

Last Modified:

05 Mar 2025 06:58

URI:

http://eprints.untirta.ac.id/id/eprint/47681

Actions (login required)

View Item

Search for collections on EPrints Repository UNTIRTA