Pengaruh Ketidakpastian Lingkungan Dan Tekanan Anggaran Dalam Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Total View This Week0
Institusion
Universitas Katolik Musi Charitas
Author
., Jayanti
Subject
H Social Sciences (General)
Datestamp
2021-03-25 02:43:20
Abstract :
This research aimed to examine the effect of environment uncertainty and budget emphasis on the relationship between budget participation with budgetary slack. Population in this research are multifinance company registered in APPI in Palembang. Research sample assigned with purposive sampling technic. Samples taken were 72 respondent from 45 multifinance company in Palembang. The method of collecting data used direct observation and survey, it gotten by devinding the quitioners to the respondenses. This research used Moderated Regression Analysis (MRA) with software SPSS 20. The result showed that budget participation no effect on budgetary slack, as well as environment uncertainly and budget emphasis is not able to moderate the relation of budget participation and budgetary slack.