Analisis Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Budaya Organisasi, Pengendalian Internal, Dan Komitmen Organisasi Terhadap Senjangan Anggaran (Studi Kasus Pada Dinas Kabupaten Jombang)

Putri, Aprilia Kartika (2024) Analisis Pengaruh Partisipasi Penyusunan Anggaran, Kejelasan Sasaran Anggaran, Budaya Organisasi, Pengendalian Internal, Dan Komitmen Organisasi Terhadap Senjangan Anggaran (Studi Kasus Pada Dinas Kabupaten Jombang). Undergraduate thesis, UPN Veteran Jawa Timur.

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Abstract

This research aims to test and prove the influence of participation in budget preparation, clarity of budget targets, organizational culture, internal control and organizational commitment on budgetary slack in Jombang district regional offices. This research uses quantitative methods with primary data sources by distributing questionnaires directly to respondents. n this study, the sample obtained was 55 respondents using the Slovin formula. The sampling technique in this research used simple random sampling. The data analysis technique in this research uses the SmartPLS Windows v.4.0 application software. The research results prove that the variables of participation in budget preparation, clarity of budget targets, and organizational commitment have an influence on budgetary slack. Organizational culture and internal control have no effect on budgetary slack. This is because internal control and organizational culture already exist but have not been implemented optimally.

Item Type: Thesis (Undergraduate)
Contributors:
ContributionContributorsNIDN/NIDKEmail
Thesis advisorMuslimin, MusliminNIDN1298021156muslimin.ak@upnjatim.ac.id
Thesis advisorWidodo, Ulfa Puspa WantiNIDN0708099201ulfa.ak@upnjatim.ac.id
Subjects: H Social Sciences > HC Economics
Divisions: Faculty of Economic > Departement of Accounting
Depositing User: Aprilia Kartika Putri
Date Deposited: 04 Jun 2024 07:11
Last Modified: 20 Jun 2024 02:25
URI: https://repository.upnjatim.ac.id/id/eprint/24159

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