Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Kapasitas Individu, Kejelasan Sasaran Anggaran, Dan Ketidakpastian Lingkungan Terhadap Senjangan Anggaran
Daftar Isi:
- The aim of this research was to know the influence of budget participation, organizational commitment, individual capacity, budget goal clarity, and environmental uncertainty either partially or simultaneously to budget slack on construction companies registered in the GAPENSI region Gresik. The sample of this research is 117 respondents and taken by purposive sampling. The data used in this study is primary data, collected by survey technique by distributing questionnaires to project manager. The analysis technique used is the simple regression and multiple linear regression analysis. The result of partial hypothesis shows that budget participation, organizational commitment, individual capacity, and budget goal clarity has negative and significant effect to budgetary slack. But environmental uncertainty has no effect on budgetary slack. Analysis of simultaneously show that budgetary participation, organizational commitment, individual capacity, budget goal clarity, and environmental uncertainty has affect to the budget slack. Keywords:Budget participation, organizational commitment, Individual Capacity, budget goal clarity, environmental uncertanity, Budgetary Slack.