Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Kapasitas Individu Dan Kejelasan Sasaran Anggaran Terhadap Budgetary Slack Dengan Informasi Asimetri Sebagai Variabel Moderasi (Studi Empiris Pada SKPD Berupa Dinas Kabupaten Boyolali)

Kurnia, Febri and , Dr. Triyono, SE.,M.Si. (2018) Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Kapasitas Individu Dan Kejelasan Sasaran Anggaran Terhadap Budgetary Slack Dengan Informasi Asimetri Sebagai Variabel Moderasi (Studi Empiris Pada SKPD Berupa Dinas Kabupaten Boyolali). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

The aims of the research to examine the effect of budgetary participation, budgetary pressure, individual capacity and budget targets clearity on budgetary slack with asymmetri information as a moderating variabel. Population of this research is all SKPD in Boyolali district office. The sampling method use purposive sampling method with the total sample are 71 respondents . Technique of analysis data used the classic assumptions test, they are the validity test, reliability test, normality test, heteroscedasticity test, and multicollinearity test. Hypothesis test used multiple regression analysis. The results show that 1). Budgetary participation has a positive effect on budgetary slack. 2). Budgetary pressure has a positive effect on budgetary slack. 3). Individual capacity has a negative effect on budgetary slack. 4). Budget targets clearity has a positive effect on budgetary slack. 5). Asymmetri information has a negative effect on budgetary slack. 6). Asymmetri information is capable to moderate the effect of budgetary participation on budgetary slack. 7). Asymmetri information is not capable to moderate the effect of budgetary pressure on budgetary slack. 8). Asymmetri information is not capable to moderate the effect of individual capacity on budgetary slack. 9). Asymmetri information is not capable to moderate the effect of budget targets clearity on budgetary slack.

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: budgetary participation, budgetary pressure, individual capacity, budget targets clearity, budgetary slack, asymmetri information.
Subjects: H Social Sciences > H Social Sciences (General)
H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User: FEBRI KURNIA
Date Deposited: 06 Feb 2018 09:00
Last Modified: 06 Feb 2018 09:00
URI: http://eprints.ums.ac.id/id/eprint/59281

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