Electronic Theses and Dissertation
Universitas Syiah Kuala
SKRIPSI
PENGARUH KAPASITAS INDIVIDU DAN ETIKA TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DANRNBUDGETARY SLACK (STUDL EMPIRIS PADA BADAN USAHA MILIK NEGARA DI KOTA BANDA ACEH)
Pengarang
Najibullah - Personal Name;
Dosen Pembimbing
Nomor Pokok Mahasiswa
0601103010018
Fakultas & Prodi
Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201
Subject
Kata Kunci
Penerbit
Banda Aceh : Fakultas Ekonomi., 2010
Bahasa
No Classification
-
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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.
Tidak Tersedia Deskripsi
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN PERTIMBANGAN ETIKA DAN LOVE OF MONEY SEBAGAI VARIABEL MODERASI PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) KABUPATEN/KOTA DI PROVINSI ACEH (SITI SAKDIYAH, 2023)
PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN GROUP COHESIVENESS SEBAGAI VARIABEL MODERASI (STUDI PADA SATUAN KERJA PERANGKAT DAERAH DI KOTA BANDA ACEH) (Nuraini, 2024)
PENGARUH INFORMASI ASIMETRI DAN GROUP COHESIVENESS DALAM HUBUNGAN ANTARA PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN (STUDI EMPIRIS PADA RUMAH SAKIT UMUM DI KOTA BANDA ACEH) (Irawati, 2024)
EFEK MEDIASI POSITIVE PSYCHOLOGICAL CAPITAL DALAM HUBUNGAN ANTARA PARTISIPASI PENYUSUNAN ANGGARAN DENGAN KINERJA MANAJERIAL BADAN USAHA MILIK DAERAH (BUMD) PROVINSI ACEH (PUTRI RIZKYA ULFA, 2016)
PENGARUH ASIMETRI INFORMASI, KEJELASAN SASARAN, PENEKANAN ANGGARAN, DAN ETIKA TERHADAP TIMBULNYA BUDGETARY SLACK (STUDI PADA SKPD KOTA BANDA ACEH) (NURBAITI, 2015)