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Putra, I Gede Eka Dharma
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Economics, Econometrics & Finance

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PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN PADA SUKU DINAS PEMERINTAHAN DI DKI JAKARTA Putra, I Gede Eka Dharma; Mintoyuwono, Danang
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v20i2.625

Abstract

The study aims to determine the influence of budgetary participation, budget emphasis and organisation commitment on budgetary slcak. Respondents were studied were departement chief, head of subsection, and section chief in departements at west jakarta, south jakarta, north jakarta, central jakarta, and east jakarta . Data collection techniques in this research using primary data by distributing questionnaires to 211 respondents. Technique data processing was performed using SPSS 21 and assisted by using microsoft office 2010. The variables studied consisted of budgetary participation, budget emphasis, organisation commitment and budgetary slack. The analysis used to test this research is multiple linear regression test. Partial results of the study showed absence of budgetary participation significant effect on budgetary slack, the absence of budget emphasis on budgetary slack, and absence of organisation commitment on budgetary slack. From the results of simultaneous studies showed a significant effect between the variables of budgetary participation, budget emphasis, organisation commitment on budgetary slack.
PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN PADA SUKU DINAS PEMERINTAHAN DI DKI JAKARTA Putra, I Gede Eka Dharma; Mintoyuwono, Danang
EQUITY Vol 20 No 2 (2017): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (710.058 KB) | DOI: 10.34209/equ.v20i2.625

Abstract

The study aims to determine the influence of budgetary participation, budget emphasis and organisation commitment on budgetary slcak. Respondents were studied were departement chief, head of subsection, and section chief in departements at west jakarta, south jakarta, north jakarta, central jakarta, and east jakarta . Data collection techniques in this research using primary data by distributing questionnaires to 211 respondents. Technique data processing was performed using SPSS 21 and assisted by using microsoft office 2010. The variables studied consisted of budgetary participation, budget emphasis, organisation commitment and budgetary slack. The analysis used to test this research is multiple linear regression test. Partial results of the study showed absence of budgetary participation significant effect on budgetary slack, the absence of budget emphasis on budgetary slack, and absence of organisation commitment on budgetary slack. From the results of simultaneous studies showed a significant effect between the variables of budgetary participation, budget emphasis, organisation commitment on budgetary slack.
Co-Authors Mintoyuwono, Danang