@thesis{thesis,
		author={Aris  Sherly},
		title ={Pengaruh Tekanan Ketaatan Dan Tanggung Jawab Persepsian Terhadap Kesenjangan Anggaran},
		year={2014},
		url={http://eprints.ukmc.ac.id/11124/},
		abstract={This study examines the effect of obedience pressure and perceived responsibility toward budgetary slack.  Population of this study are lower manager or  people who have level as same as lower manager who work at automotive dealer in Palembang. Samples are determined by using purposive sampling method. The criteria of samples are: involving in budgetary process, performance is evaluated based on budgetary achievement, and have worked at least for one year at the company. Samples can be used are 43 samples.
Data analysis uses multiple regression analysis with SPSS. The test results show that the first hypothesis (H1) which states that obedience pressure has positive effect towards budgetary slack, supported. Meanwhile, the second hypothesis (H2) which states that perceived responsibility has negative effect towards budgetary slack, not supported.}
		}