FURKHON, ARIF AL (2022) PENGARUH KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK DENGAN MODERASI TECHNOLOGICAL SKILLS (Studi Kasus Pada PD BPR Kabupaten Madiun). Undergraduate thesis, UPN Veteran Jawa Timur.
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Abstract
PENGARUH KAPASITAS INDIVIDU TERHADAP BUDGETARY SLACK DENGAN MODERASI TECHNOLOGICAL SKILLS (Studi Kasus Pada PD BPR Kabupaten Madiun) Abstrak Kompetisi perusahaan semakin meningkat di era globalisasi ekonomi saat ini. Gambaran perencanaan semua kegiatan operasional di perusahaan didapatkan dari sebuah anggaran. Oleh karena itu, anggaran perlu disusun dengan baik oleh manajer perusahaan. Budgetary slack merupakan salah satu masalah yang terjadi dalam penganggaran. Penelitian ini memiliki tujuan untuk mengetahui serta membuktikan pengaruh antara kapasitas individu terhadap budgetary slack yang dimoderasi oleh technological skills. Populasi dalam penelitian ini merupakan karyawan dari PD BPR Kabupaten Madiun. Penelitian ini menggunakan teknlik purposive sampling sehingga didapatkan sampling sebanyak 104 karyawan dengan kriterita karyawan di bagian keuangan. Penelitian berikut memberikan hasil bahwa kapasitas individu memiliki pengaruh negatif atas budgetary slack. Technological skill mampu memoderasi kapasitas individu terhadap budgetary slack. Kata Kunci: Budgetary Slack, kapasitas individu, technological skills THE EFFECT OF INDIVIDUAL CAPACITY ON BUDGETARY SLACK WITH TECHNOLOGICAL SKILLS MODERATION (A Case Study on PD BPR Madiun Regency) Abstract Company competition is increasing in the current era of economic globalization. An overview of the planning of all operational activities in the company is obtained from a budget. Therefore, the budget needs to be prepared properly by company managers. Budgetary slack is one of the problems that occur in budgeting. This study aims to determine and prove the effect of individual capacity on budgetary slack moderated by technological skills. The population in this study are employees of PD BPR Madiun Regency. The sampling technique used in this research is purposive sampling with a total sampling of 104 employees with employee criteria in the finance department. This study shows that individual capacity has a significant negative effect on budgetary slack. Technological skills are able to moderate the individual's capacity to budgetary slack. Keywords: Budgetary Slack, individual capacity, technological skill
| Item Type: | Thesis (Undergraduate) | ||||||||
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| Subjects: | H Social Sciences > HC Economics | ||||||||
| Divisions: | Faculty of Economic > Departement of Accounting | ||||||||
| Depositing User: | Arif Al Furkhon | ||||||||
| Date Deposited: | 04 Mar 2024 04:06 | ||||||||
| Last Modified: | 04 Mar 2024 04:06 | ||||||||
| URI: | http://repository.upnjatim.ac.id/id/eprint/7344 |
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