PEGARUH PERSEPSI KEADILAN PROSEDUR, EFEKTIFITAS PEGEDALIA AGGARA DA IKLIM KERJA ETIS TERHADAP KECEDERUGA MELAKUKA BUDGETARY SLACK PADA ORGAISASI PUBLIK

ADRIANTO, Erfan and SYAFRUDDIN, Muchammad (2013) PEGARUH PERSEPSI KEADILAN PROSEDUR, EFEKTIFITAS PEGEDALIA AGGARA DA IKLIM KERJA ETIS TERHADAP KECEDERUGA MELAKUKA BUDGETARY SLACK PADA ORGAISASI PUBLIK. Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

This study aims to examine effects procedural justice perception, budgetary control effectiveness and ethical work climate on propensity to create budgetary slack at public organizations. Results of Busck and Gustafon (2002) study show that the amount of slack in public organizations is higher than private sector organizations. Public organization should be evaluated separately from private organization because their complexity level and managements differencess. The data is obtained from questionnaire. Respondent are vertical public organization manager (Kuasa Pengguna Anggaran (KPA)) at Semarang city. This study use sensus method with 109 respondent. Regresion analys use in this study. The results of analysis show that procedural justice perception, budgetary control effectiveness and ethical work climate have no a signficant impact on propensity to create budgetray slack. Effectiveness budgetary control have a significant impact on procedural justice perception. Procedural justice perception have no mediator variabel in the relationship between budgtary control effectiveness and propensity to create budgetary slack, and also relationship between ethical work climate and propensity to create budgetary slack

Item Type:Thesis (Undergraduate)
Additional Information:Procedural justice perceptions, budgetary control effectiveness, ethical work climate, propensity to create budgetary slack
Uncontrolled Keywords:Procedural justice perceptions, budgetary control effectiveness, ethical work climate, propensity to create budgetary slack
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:40116
Deposited By:Mr. Perpustakaan Fakultas Ekonomi
Deposited On:16 Sep 2013 08:22
Last Modified:07 Aug 2014 10:11

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