Pratama, Obrian Trisna and Rina Trisnawati, Dra., M.Si., Akt., Ph.D, Rina Trisnawati, Dra., M.Si., Akt., Ph.D and Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D, Andy Dwi Bayu Bawono, S.E., M.Si., Ph.D (2020) Pengaruh Sikap Berpikir Kedepan serta Kebijakan Gaji dan Promosi terhadap Partisipasi Anggaran dengan Motivasi Intrinsik sebagai Variabel Mediasi (Studi pada Badan Keuangan Daerah dan Inspektorat se Eks Karesidenan Surakarta). Thesis thesis, Universitas Muhammadiyah Surakarta.
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Abstract
This study is to analyze and examine the effect of forward thinking, salary and promotion policies, and intrinsic motivation on budget participation. This study uses the intrinsic motivation variable as a mediating variable. The inconsistency with previous research related to budget participation is the motivation of this study. This study took a sample of the employees of the Regional Finance Agency and the Inspectorate of the former Surakarta Residency. Samples were collected using a purposive sampling method of 101 questionnaire samples. Tests were carried out using PLS.2.0. The results showed that forward thinking variables had an effect on intrinsic motivation. Forward thinking variable has no effect on budget participation. Salary and promotion policy variables have no effect on intrinsic motivation. Salary and promotion policy variables affect budget participation. The intrinsic motivation variable affects budget participation. The results also prove that the relationship between forward thinking and budget participation can be mediated by intrinsic motivation, the relationship between salary and promotion policies and budget participation cannot be mediated by intrinsic motivation. Keywords: budgetary participation, intrinsic motivation, going ahead, pay promotion policy
Item Type: | Karya ilmiah (Thesis) |
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Uncontrolled Keywords: | partisipasi anggaran, motivasi intrinsik, berpikir kedepan, kebijakan gaji dan promosi |
Subjects: | H Social Sciences > HG Finance |
Divisions: | Fakultas Pasca Sarjana > Magister Akuntansi |
Depositing User: | OBRIAN TRISNA PRATAMA |
Date Deposited: | 20 Feb 2021 04:57 |
Last Modified: | 20 Feb 2021 04:57 |
URI: | http://eprints.ums.ac.id/id/eprint/89273 |
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