Pengaruh Revisi Anggaran, Partisipasi Anggaran, Tingkat Kesulitan, Serta Evaluasi Dan Umpan Balik Terhadap Ketepatan Anggaran

., Hendy (2015) Pengaruh Revisi Anggaran, Partisipasi Anggaran, Tingkat Kesulitan, Serta Evaluasi Dan Umpan Balik Terhadap Ketepatan Anggaran. Undergraduate thesis, Universitas Katolik Musi Charitas.

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Abstract

This study was conducted to determine the effect of budget revision, budget participation, budget difficulties, budget evaluation, and feedback on the accuracy of the budget. This research was conducted by using multiple linear regression analysis with significance level of 5%, the data collected by purposive sampling method. The study sample as many 78 respondents from a population of 26 private schools Xaverius at levels from elementary to high school education. The results showed that the independent variables consisting of the revised budget, the budget participation, budget difficulties, budget evaluation and feedback budget partially and simultaneously influence the accuracy of the budget. From the results obtained by all independent variables have a significance value greater than 5% so that, all the alternative hypothesis is rejected. Results of this study are expected to be useful as a reference for further research.

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