PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN BUDGET EMPHASIS DAN LEADERSHIP STYLE SEBAGAI VARIABEL MODERASI (STUDI PADA PT BAKRIE PASAMAN PLANTATIONS)

UMMI, ZAINATUL and Tjandrakirana, Rina and Kusumawardani, Media (2022) PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN BUDGET EMPHASIS DAN LEADERSHIP STYLE SEBAGAI VARIABEL MODERASI (STUDI PADA PT BAKRIE PASAMAN PLANTATIONS). Undergraduate thesis, Sriwijaya University.

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Abstract

This research aims to analyze the effect of participation budget , budget emphasis and leadership style against budgetary slack at PT Bakrie Pasaman Plantations. Study this using primary data with deployment questionnaire direct to respondent study as many as 40 individuals involved in the process of drafting budget at PT Bakrie Pasaman Plantations. Technique data analysis using test Moderated Regression Analysis (MRA) with use Software Statistical Program for Social ( SPSS ) version 26.0. The results showed that budget participation had no effect on budgetary slack , budget emphasis and leadership style no capable strengthen influence participation budget to budgetary slack . Limitations study this is only use sample study on one sector just that is at PT Bakrie Pasaman Plantations. Keywords : Budgetary slack , participation budget , budget emphasis , and leadership style

Item Type:	Thesis (Undergraduate)
Uncontrolled Keywords:	Budgetary slack, partisipasi anggaran, budget emphasis, dan leadership style
Subjects:	H Social Sciences > H Social Sciences (General) H Social Sciences > HG Finance > HG4001-4285 Finance management. Business finance. Corporation finance
Divisions:	01-Faculty of Economics > 62201-Accounting (S1)
Depositing User:	Zainatul Ummi
Date Deposited:	31 Aug 2022 05:53
Last Modified:	31 Aug 2022 05:53
URI:	http://repository.unsri.ac.id/id/eprint/78153

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