Najibullah Primary Author mixed material bibliography Banda Aceh Fakultas Ekonomi 2010

Skripsi

Due to the inconsistency of prior research's finding about relationship between budget participation and budgetary slack. This research aim to reconcile those inconsistence by testing personal capacity and ethic as moderator variabel. This research was conducted in Badan Usaha Mlik Negara @unIN) located in Banda Aceh. Middle manajer was chosen to be population in this research white sample was determined using convenience sampling. Then, questioners was sent directly to responded in collecting data. Collected data is analysed using linear regression. Simple linear regression is used to test the effect of budget participation on budgetary slack while moderndng effect of personal capacity and ethic is tested using Moderated Regression Analysis (MRA). The result found that there is no significant relationship between budget patictpation and budgetary slack while personal capacity and ethic was found to doesn't moderate those relationship. Thus, this research's result can neither support prior research finding nor reconcile the inconsistence of prior research's finding about relationship between budget participation and budgetary slack. The inability of this research to either support prior research finding or reconcile those inconsistence may be due to some factors such as: selected population, sampling method, etc. Keywords : budgetary slack, budget participation, personal capacity, ethic. 0 ELECTRONIC THESES AND DISSERTATION Universitas Syiah Kuala 126992 2024-07-26 17:04:32 2024-07-26 17:04:32 machine generated