PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS, GAYA KEPEMIMPINAN TERHADAP SENJANGAN ANGGARAN PADA PERUSAHAAAN BUMN DI KOTA BANDA ACEH | ELECTRONIC THESES AND DISSERTATION

Electronic Theses and Dissertation

Universitas Syiah Kuala

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PENGARUH PARTISIPASI ANGGARAN, BUDGET EMPHASIS, GAYA KEPEMIMPINAN TERHADAP SENJANGAN ANGGARAN PADA PERUSAHAAAN BUMN DI KOTA BANDA ACEH


Pengarang

PUTRI TUSADIAH - Personal Name;

Dosen Pembimbing



Nomor Pokok Mahasiswa

1601103010025

Fakultas & Prodi

Fakultas Ekonomi dan Bisnis / Akuntansi (S1) / PDDIKTI : 62201

Subject
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Kata Kunci
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Penerbit

Banda Aceh : Universitas Syiah Kuala., 2021

Bahasa

Indonesia

No Classification

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This study aims to (1) Analyze the effect of budget participation on budgetary slack, (2) Analyze the effect of budget emphasis on budgetary slack, (3) Analyze the effect of leadership style on budgetary slack, (4) Analyze the effect of budget participation, budget emphasis, leadership style on budgetary slack. The population of this research is top manager and middle manager to 104 managers who had been set as sample in 17 companies. This study uses primary data with data collection techniques were collected by distributing questionnaires at BUMN companies. Statistical tests are performed using multiple linear regression analysis with SPSS version 26. The results of this study prove that budget participation, budget emphasis, leadership style have a significant possitive effect on budgetary slack.
Keywords: budget participation, budget emphasis, leadership style, budgetary slack.

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