SKRIPSI AKS
PENGARUH PARTISIPASI ANGGARAN, BUDAYA ORGANISASI, KAPASITAS INDIVIDU DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN (Studi Pada Organisasi Perangkat Daerah Kabupaten Wonogiri)
ABSTRACT
This study aims to determine the effect of budgetary participation, organizational
culture, individual capacity, and clarity of budget goals on budgetary slack. This research
was conducted at the Regional Agency Organization of Wonogiri Regency. The sample
technique in this study used purposive sampling method. The number of samples in this
study were 116 respondents. The data analysis technique used was multiple linear
regression. The data analysis tool uses SPSS 25 software. The results of this study
indicate that budget participation, organizational culture, individual capacity, and clarity
of budget goals have a negative influence on budgetary slack.
Keywords: Budgetary Slack, Budget Participation, Organizational Culture, Individual
Capacity, Clarity of Budget Goals.
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