PENGARUH PARTISIPASI ANGGARAN DAN INTERNAL LOCUS OF CONTROL TERHADAP BUDGETARY SLACK DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Pemda Kabupaten Ogan Ilir)

SIMARMATA, MIKAEL MANGAPPU and Mukhtaruddin, Mukhtaruddin and Efriandy, Iwan (2022) PENGARUH PARTISIPASI ANGGARAN DAN INTERNAL LOCUS OF CONTROL TERHADAP BUDGETARY SLACK DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Pemda Kabupaten Ogan Ilir). Undergraduate thesis, Sriwijaya University.

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Abstract

Budgetary slack is an intentional act by the budget maker by providing incorrect information when compiling a budget. This study aims to examine the causes of budgetary slack which is influenced by budgetary participation and internal locus of control with environmental uncertainty as a moderating variable in Ogan Ilir Regency. The primary data in this study were obtained by distributing questionnaires to OPD Ogan Ilir district with a sample of 68 respondents and analyzed using Moderated Regression Analysis (MRA). The conclusion in this study is that budgetary participation does not affect budgetary slack, internal locus of control has a positive effect on budgetary slack and environmental uncertainty is not able to moderate the relationship between budgetary participation and internal locus of control on budgetary slack. The limitation of this research is that the regression model is still very low in explaining the budgetary slack that occurs.

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Akuntansi Manajemen, kesenjangan anggaran
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Mikael Mangappu Simarmata
Date Deposited:	14 Jun 2022 02:21
Last Modified:	14 Jun 2022 02:21
URI:	http://repository.unsri.ac.id/id/eprint/72355

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