Image of PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, ASIMETRI INFORMASI, SELF ESTEEM, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kabupaten Klaten)

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PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, ASIMETRI INFORMASI, SELF ESTEEM, DAN KEJELASAN SASARAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN (Studi Kasus Pada Satuan Kerja Perangkat Daerah Kabupaten Klaten)

This study aims to to examine and prove the effect of budget participation, budget emphasis, information asymmetry, self esteem and clarity of budget targets on budgetary slack. This research was conducted at the 24 region work units Klaten regency. The sample selection use technique purposive sampling was obtained 112 respondent. The sample in this study was the Head of Office/Agency, Secretary, Head of Subdivisions and Heads of Subsectors involved in the preparation,
implementation and occountability of the budget have worked for at least one year
because they are considered to know the budget system in the organization.
The type of thus research is quantitative research. The data were collected based on a survey method by distributing questionnaires directly to the respondents. The analysis technique used is multiple linear regression which were supported by SPSS program version 25. The result showed that budget participation, budget emphasis, information asymmetry, and self esteem has effect positive on the budgetary slack. Furthermore, the clarity of budget targets has an effect negative on the budgetary slack.

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Informasi Detail
Judul Seri
-
No. Panggil
2X6.2 FEB p 23
Penerbit
SUKOHARJO : Akuntasi Syariah UIN RM Said.,
Deskripsi Fisik
21 cm, 86 halaman
Bahasa
English
ISBN/ISSN
-
Klasifikasi
2X6.
Tipe Isi
-
Tipe Media
-
Tipe Pembawa
-
Edisi
-
Subjek
Akuntansi Syariah
Info Detail Spesifik
-
Pernyataan Tanggungjawab
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