THE EFFECT OF PARTICIPATIVE BUDGETARY, ASSYMETRIC INFORMATION, PRESSURE-HANDLING, AND ORGANIZATIONAL COMMINTMENT ON THE BUDGETARY SLACK

Fitriani, Lita Yulita and Suryaningsum, Sri and Kusumawadhani, Indra and Sally, Valannisa (2016) THE EFFECT OF PARTICIPATIVE BUDGETARY, ASSYMETRIC INFORMATION, PRESSURE-HANDLING, AND ORGANIZATIONAL COMMINTMENT ON THE BUDGETARY SLACK. International Journal of Applied Business and Economic Research, 14 (11). ---. ISSN 0972-7302

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Abstract

This research had aimed to assess the impact of budgetary participative on the slack of budgeting, the asymmetric information on the slack budgeting, the handle-pressure on the slack of budgeting and the commitment of cohesiveness on the slack of budgeting. The prime of population element in this case is Satuan Kerja Perangkat Daerah (SKPD) Klaten Regency. The samples on this issue are head of the division/Subsection of finance, treasurer, and staff involved in the budgeting process at the work units (SKPD) Klaten regency that obtained by sampling purposive method regarding the population that will be used for a research sample requires a specific criteria based on researcher criteria. The data was collected using the instrument through the form of interviews and questionnaires. The hypothesis in this study was examined by using analysis of multiple linear regressions. The results of this research are budgetary participation which had not affect budgetary slack, asymmetric information, handle-pressure budgeting and organizational commitment affected on budgetary slack. Keywords: budgetary participation, asymmetric information, budget emphasis, organizational commitment and budgetary slack

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: SRI SURYANINGSUM -
Date Deposited: 30 Oct 2017 06:37
Last Modified: 30 Oct 2017 06:37
URI: http://eprints.upnyk.ac.id/id/eprint/13504

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