Pengaruh Tekanan Ketaatan Dan Tanggung Jawab Persepsian Terhadap Kesenjangan Anggaran
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Institusion

Universitas Katolik Musi Charitas

Author

Aris, Sherly

Subject

H Social Sciences (General) 

Datestamp

2024-01-08 01:22:11 

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. 

File :
EA-2014-101433-cover.pdf
EA-2014-101433-abstract.pdf
EA-2014-101433-complete.pdf
EA-2014-101433-summary_id.pdf
EA-2014-101433-tableofcontent.pdf
EA-2014-101433-chapter1.pdf
EA-2014-101433-chapter2.pdf
EA-2014-101433-chapter3.pdf
EA-2014-101433-chapter4.pdf
EA-2014-101433-conclusion.pdf
EA-2014-101433-reference.pdf
EA-2014-101433-attachment.pdf