Pengaruh Komitmen Organisasi, Partisipasi Penganggaran, Astimetri Informasi Dan Persepsi Ketidak Pastian Lingkungan Terhadap Budgetary Slack
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Institusion
Sekolah Tinggi Ilmu Ekonomi Bank Bpd Jawa Tengah
Author
Savera, Vera
Subject
H Social Sciences (General)
Datestamp
2024-02-19 05:36:44
Abstract :
Budgetary slack in a firm or agency is influenced by several factors,among others, organizational commitment, articipatory budgeting, information asymmetry and the perception of environmental uncertainty. This study aims to determine the effect of organizational commitment, articipatory budgeting,information asymmetry and the perception of environmental uncertainty on budgetary slack in Magelang KPPN. The sample in this study are 40 executive, young stylists and regulators (Head / kaubag) which is in Magelang KPPN.Analysis technique used is multiple linear regression.The results showed that there are positive influence among the variables of organizational commitmen to budgetary slack, the negative effect of budgetary slack participation variables on budgetary slack, no effect of information asymmetry between the variables of the budgetary slack, and the negative effect of 2 variable environmental uncertainty perceptions of budgetary slack. Adjusted R 33,6% of the model equations.
Budgetary slack in a firm or agency is influenced by several factors,among others, organizational commitment, articipatory budgeting, information asymmetry and the perception of environmental uncertainty. This study aims to determine the effect of organizational commitment, articipatory budgeting,information asymmetry and the perception of environmental uncertainty on budgetary slack in Magelang KPPN. The sample in this study are 40 executive, young stylists and regulators (Head / kaubag) which is in Magelang KPPN.Analysis technique used is multiple linear regression.The results showed that there are positive influence among the variables of organizational commitmen to budgetary slack, the negative effect of budgetary slack participation variables on budgetary slack, no effect of information asymmetry between the variables of the budgetary slack, and the negative effect of 2 variable environmental uncertainty perceptions of budgetary slack. Adjusted R 33,6% of the model equations.
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