PENGARUH KETIDAKPASTIAN LINGKUNGAN DAN KARAKTERISTIK GAYA PENYUSUNAN ANGGARAN TERHADAP EFISIENSI BIAYA

Kristina Mayasari, The Effect of Environmental Uncertainty, And Characteristics Of Style Budgetary Cost Efficiency (Under the guidance of Kusmawati, S.E., MSi., Ak., AC.) This study aimed to get empirical evidence about the influence of environmental uncertainty, and the characteristic style of budgeting the cost efficiency population in this study is a printing company in Palembang. The sampling technique used was purposive sampling, with the criteria in the form printing company PT and CV, samples dijabatannya research is still active today and has participation in the preparation of the budget. Collecting data using questionnaires and data processing performed with SPSS software version 20. The method of analysis in this study using multiple linear regression analysis. These results indicate that the environmental uncertainty and budgetary participation influence the cost-efficiency, the characteristic style of budgeting (budget goal clarity, budget evaluation, feedback budgets, budget goal difficulty) affects cost efficiency.

Keywords: Environmental Uncertainty, characteristic style of Budgeting, Cost Efficiency.