Skripsi

 PENGARUH PARTISIPASI ANGGARAN DAN INTERNAL LOCUS OF CONTROL TERHADAP BUDGETARY SLACK DENGAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris pada Pemda Kabupaten Ogan Ilir)

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Penilaian

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Budgetary slack is an intentional act by the budget maker by providing incorrect information when compiling a budget. This study aims to examine the causes of budgetary slack which is influenced by budgetary participation and internal locus of control with environmental uncertainty as a moderating variable in Ogan Ilir Regency. The primary data in this study were obtained by distributing questionnaires to OPD Ogan Ilir district with a sample of 68 respondents and analyzed using Moderated Regression Analysis (MRA). The conclusion in this study is that budgetary participation does not affect budgetary slack, internal locus of control has a positive effect on budgetary slack and environmental uncertainty is not able to moderate the relationship between budgetary participation and internal locus of control on budgetary slack. The limitation of this research is that the regression model is still very low in explaining the budgetary slack that occurs.

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Availability

Inventory Code	Barcode	Call Number	Location	Status
2207001864	T72355	T723552022	Central Library (Referens)	Available

Detail Information

Series Title

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Call Number

T723552022

Publisher

Indralaya : Prodi Akuntansi, Fakultas Ekonomi Universias Sriwijaya., 2022

Collation

xviii, 76 hlm.; ilus.; 29 cm

Language

Indonesia

ISBN/ISSN

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Classification

657.07

Content Type

Text

Media Type

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Carrier Type

-

Edition

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Subject(s)

Akuntansi Manajemen.
Prodi Akuntansi

Specific Detail Info

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Statement of Responsibility

MURZ

Other version/related

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