PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP SLACK ANGGARAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG
| Main Authors: | VERONICA, AMELIA, AYU KRISNADEWI, KOMANG |
|---|---|
| Format: | Article application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Jurnal Ilmiah Akuntansi dan Bisnis
, 2012
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/jiab/article/view/2597 |
Daftar Isi:
- The purpose of this research is to investigate the impact of budgetingparticipation, budget emphasize, organization commitment, and taskcomplexity on budgetary slack of BPR in Badung Regency simultaneouslyand partially. To solve the research problem, hypotheses are tested usingmultiple linear regressions. The result shows that budgeting participation,budget emphasize, organization commitment, and task complexity affectbudgetary slack both simultaneously and partially.