Artikel Ilmiah : C1C006057 a.n. ILHAM FAUZI
| NIM | C1C006057 |
|---|---|
| Namamhs | ILHAM FAUZI |
| Judul Artikel | PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KETIDAKPASTIAN LINGKUNGAN DAN ASIMETRI INFORMASI SEBAGAI VARIABEL MODERASI (Survei pada Individu Pemegang Jabatan di PDAM Kabupaten Tasikmalaya) |
| Abstrak (Bhs. Indonesia) | |
| Abtrak (Bhs. Inggris) | The aims of research are first to find out and to analyze the effect of budgetary participation on budgetary slack, to find out and to analyze the role of environmental uncertainty in moderating the relationship between budgetary participation and budgetary slack and to find out and to analyze the role of information asymmetry in moderating the relationship between budgetary participation and budgetary slack at PDAM in Tasikmalaya Regency. The research was conducted at the office of PDAM in Tasikmalaya Regency. Number of respondents in the research is 43 employees. Which is the sampling technique used in this research is probability sampling (selected sample). The method of research is survey with technique data analysis is moderated regression analysis. To test the first, second and third hypothesis of this research is used moderated regression analysis. The analysis result show that computed-t of variable X_Y is smaller than the value of -t-table, computed-t of variable X-Z1_Y is greater than the value of -t-table and computed-t of variable X-Z2_Y is greater than the value of t-table, therefore the first hypothesis can be accepted, the second hypothesis is rejected and the third hypothesis is accepted. Based on the result of data analysis, it can be concluded that budgetary participation has significant effect on budgetary slack, environmental uncertainty does not moderates the relationship between budgetary participation and budgetary slack and information asymmetry moderates the relationship between budgetary participation and budgetary slack at PDAM in Tasikmalaya Regency |
| Kata kunci | budgetary participation, environmental uncertainty, information asymmetry, budgetary slack |
| Pembimbing 1 | Dr. Oman Rusmana M.Si, A.k |
| Pembimbing 2 | Drs. Syaiful Azhar M.Si, A.k |
| Pembimbing 3 | |
| Tahun | 2012 |
| Jumlah Halaman | 12 |
| Tgl. Entri | (belum diset) |