Pengaruh Tekanan Ketaatan Dan Tanggung Jawab Persepsian Terhadap Kesenjangan Anggaran

Aris, Sherly (2014) Pengaruh Tekanan Ketaatan Dan Tanggung Jawab Persepsian Terhadap Kesenjangan Anggaran. Undergraduate thesis, Universitas Katolik Musi Charitas.

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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.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Obedience Pressure, Perceived Responsibility, Budgetary Slack.
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Theses - S1 > Accounting Study Program
Depositing User: Isidora Vani Reknaningtyas
Date Deposited: 08 Jan 2024 01:22
Last Modified: 08 Jan 2024 01:22
URI: http://eprints.ukmc.ac.id/id/eprint/11124

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