Image of Pengaruh penganggaaran partisipatif terhadap kesenjangan anggaran dengan budaya organisasi sebagai variabel pemoderasi : studi kasus pada Pemerintah Kabupaten Serang

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Pengaruh penganggaaran partisipatif terhadap kesenjangan anggaran dengan budaya organisasi sebagai variabel pemoderasi : studi kasus pada Pemerintah Kabupaten Serang

The objectives of this research are to find out and analyze the effect of participative budgeting on budgetary slack and its effect by using organizational culture as the moderating variable. This is a quantitative research which uses causal research design and case study in regional government of Kabupaten Serang, Banten. Questionnaire is used as the tool for data collection. The respondents are employees in twenty five government services (one respondent from each government service) and the members of the regional government budgeting team for period of 2009. The results are that participative budgeting has effect on budgetary slack and that researcher does not have sufficient confidence to make a conclusion about the role of organizational culture as a moderating variable in order to analyze the effect of participative budgeting on budgetary slack since the significant levels resulted do not meet the required ones.Ada tabel

Ketersediaan

Call NumberLocationAvailable
6545PSB lt.2 - Karya Akhir1
Penerbit Depok Departemen Akuntansi, Fakultas Ekonomi Universitas Indonesia.,
Edisi -
Subjek Budgeting
Local government finance
Organizational culture
Serang (Kabupaten)
ISBN/ISSN -
Klasifikasi -
Deskripsi Fisik xii, 86 p. ; 30 cm.
Info Detail Spesifik -
Other Version/Related Tidak tersedia versi lain
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