PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI (Studi pada SKPD di Kabupaten Toba Samosir)

SUGIARTO , Mangaraja Tua and PRABOWO, Tri Jatmiko Wahyu (2017) PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI (Studi pada SKPD di Kabupaten Toba Samosir). Undergraduate thesis, Fakultas Ekonomika dan Bisnis.

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Abstract

The present study aims to find empirical evidence about budgetary participation and budgetary slack in a public sector organization. It also attempts to examine whether asymmetry information and individual capacities moderate the effects of budgetary participation and budgetary slack. To collect data of this study, survey questionnaires are used. From 100 questionnaires were given to managers in a public sector organization, questionnaires with complete answers were 60 questionnaires (60%). A Moderated Regression Analysis was utilized to examine the direct and indirect effects of budgetary participation on budgetary slack. The result showed that budgetary participation had a positive effect on budgetary slack. asymmetry information and individual capacities are not be able to moderate the effect of participatory budgeting on budgetary slack.

Item Type:Thesis (Undergraduate)
Additional Information:Budgetary Participation, Budgetary Slack, Assymetry Information, Individual Capacities, Public Sector Organization
Uncontrolled Keywords:Budgetary Participation, Budgetary Slack, Assymetry Information, Individual Capacities, Public Sector Organization
Subjects:H Social Sciences > H Social Sciences (General)
Divisions:Faculty of Economics and Business > Department of Accounting
ID Code:58901
Deposited By:INVALID USER
Deposited On:04 Jan 2018 15:16
Last Modified:04 Jan 2018 15:16

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