Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)
Vol. 3 No. 2 (2022): Jurnal Akuntansi Audit dan Perpajakan Indonesia (JAAPI)

PENGARUH ASIMETRI INFORMASI, KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK PADA PT. SARIPATI ABADI

Shelfi Malindha (UMN AL Washliyah Medan)
Shita Tiara (UMN AL Washliyah Medan)



Article Info

Publish Date
27 Dec 2022

Abstract

Abstract This study aims to determine whether there is an effect of information asymmetry, individual capacity, organizational commitment and locus of control on budgetary slack either simultaneously or partially at PT. Saripati Abadi. The research method in this thesis is using quantitative research, with a total sample of 58 consisting of of 2 managers, 7 staff, and production employees consisting of 49 people at PT. Saripati Abadi. The type of data used is primary data. Hypothesis testing in this study uses simple linear regression, F test and t test. The results showed that simultaneously information asymmetry, individual capacity, organizational commitment, locus of control had a significant effect on budgetary slack at PT. Saripati Abadi. In regression, the variables of information asymmetry, individual capacity, organizational commitment, and locus of control have a positive and significant effect on budgetary slack at PT. Saripati Abadi.

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Journal Info

Abbrev

JAAPI

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Akuntansi, Audit dan Perpajakan Indonesia (JAAPI) berfokus pada topik yang berhubungan tentang aspek Akuntansi Keuangan, Akuntansi Sektor Publik, Auditing dan Akuntansi Pajak, tetapi tidak terbatas pada topik Manajemen Keuangan, Pasar Modal, Akuntansi Manajerial dan Akuntansi ...