TERJADINYA SLACK ANGGARAN (STUDI KASUS PADA PEMERINTAHAN PENGARUH PARTISIPASI ANGGARAN TERHADAP KABUPATEN OGAN ILIR)

Fitriya, Ussy and Tjndrakirana, Rina and Daud, Rochmawati (2011) TERJADINYA SLACK ANGGARAN (STUDI KASUS PADA PEMERINTAHAN PENGARUH PARTISIPASI ANGGARAN TERHADAP KABUPATEN OGAN ILIR). Undergraduate thesis, Sriwijaya University.

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Abstract

Budget participation has consequences for altitudes and behavior of members of the organization. Discussion about the effect of budgetary participation to budgetary slack still inconsistent and caused a contracdictive conclusion. Different results might be solved with contingency approach by applying moderating variable. Utomo (2006) which states that asymmetric information encourages subordinates to make budgetary slack, so it can be said that asymmetric information is the trigger (antecedent) budgetary slack. Other factors thought to affect the budget is the budget slack emphasis or suppression budget, organizational commitment and environmental uncertainty. Inspired researchers to investigate the relationship between budgetary participation, information asymmetry, budget emphasis, organizational commitment and environmental uncertainty so that the presence of budgetary slack can be detected early. Object of this researchare Head Fields, Divisions Head and and staffs that involved in budgetary arrangements process. This study aimed to determine the effect of budget participation, as an independent variable, budget slack as the dependent variable and information asymmetry, budget emphasis, organizational commitment and environmental uncertainty as a moderating variable. Data were collected using a questionnaire analysis model used is a simple linear regression for the first hypothesis and moderate regression analysis for the second hypothesis until the fifth hypothesis. The sample in this study is Ogan llir regency. Results showed that budgetary participation has an influence on budgetary slack. Asymmetric information variables may moderate the relationship influential and budgetary participation on budgetary slack. While the three other variables namely budget emphasis, organizational commitment and environmental uncertainty has no influence on the occurrence of budgetary slack

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: budget participation, information asymmetry, budget emphasis, organizational commitment and environmental uncertainty and budgetary slack.
Subjects: H Social Sciences > HJ Public Finance > HJ2005-2216 Income and expenditure. Budget
H Social Sciences > HJ Public Finance > HJ9103-9695 Local finance. Municipal finance Including the revenue, budget, expenditure, etc. of counties, boroughs, communes, municipalities, etc.
Divisions: 01-Faculty of Economics > 62201-Accounting (S1)
Depositing User: Mr. Muhammad Irwan
Date Deposited: 20 Mar 2020 07:37
Last Modified: 20 Mar 2020 07:37
URI: http://repository.unsri.ac.id/id/eprint/28449

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