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All Journal Jurnal Kajian Akuntansi dan Auditing
Mita Puspita Sari
Universitas Riau
Economics, Econometrics & Finance Social Sciences

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Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran Mita Puspita Sari; Restu Agusti; Al Azhar L
Jurnal Kajian Akuntansi dan Auditing Vol. 15 No. 2 (2020): Oktober 2020
Publisher : Fakultas Ekonomi dan Bisnis Universitas Bung Hatta

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (774.724 KB) | DOI: 10.37301/jkaa.v15i2.24

Abstract

This study aims to examine the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.
Co-Authors Al Azhar L Restu Agusti