Prakoso, Unggul (2012) Pengaruh partisipasi penganggaran, penekanan anggaran, asimetri informasi, dan komitmen organisasi terhadap slack anggaran (studi pada pt. Pln (persero) apj semarang). Other thesis, STIE Bank BPD Jateng.
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A.06.12 Unggul Prakoso 1A071141 PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, ASIMETRI INFORMASI, DAN KOMITMEN ORGANISASI TERHADAP SLACK ANGGARAN.pdf Download (3MB) |
Abstract
Budget slack is the difference between the budget stated and the best estimate of the budget can honestly be predicted. Slack is generally done by estimating the cost of higher or lower income so easy to achieve budget targets. Managers do this so that their performance look better. This study aims to determine the effect of budgetary participation, budget emphasis, information asymmetry and organizational ommitment of budget slack. The sample in this study were 100 employees of the financial section of PT. PLN (Persero) APJ Semarang selected using purposive sampling techniques. The analytical method used is multiple linear regression analysis. The analysis in this study indicate that budgetary articipation, budget emphasis, information asymmetry and organizational commitment have a significant effect on budgetary slack. Adjusted 2 R this research is 55.8%.
| Item Type: | Thesis (Other) |
|---|---|
| Uncontrolled Keywords: | Slack Anggaran, Partisipasi Penganggaran, Penekanan Anggaran, Asimetri Informasi Dan Komitmen Organisasi |
| Subjects: | H Social Sciences > H Social Sciences (General) H Social Sciences > HB Economic Theory |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Art |
| Depositing User: | Magang Magang Siswa |
| Date Deposited: | 20 Feb 2024 03:14 |
| Last Modified: | 20 Feb 2024 03:14 |
| URI: | http://eprints.stiebankbpdjateng.ac.id/id/eprint/1591 |
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