ANALISIS PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PT. Angkasa Pura II (Persero) Kantor Cabang Bandara Sultan Thaha Jambi)

Musa, Adikusuma and Mukhzarudfa, Mukhzarudfa (2017) ANALISIS PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN KAPASITAS INDIVIDU, KOMITMEN ORGANISASI, LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Kasus Pada PT. Angkasa Pura II (Persero) Kantor Cabang Bandara Sultan Thaha Jambi). Jurnal Akuntansi & Keuangan Unja, 2 (3). pp. 56-72. ISSN "e-ISSN: 2460-6235 (media online) p-ISSN: 2715-5722 (media cetak) "

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Abstract

The purpose of this study was to examine the effect of Budgetary Participation on Budgetary Slack With Individual Capacity, Organizational Commitment, Locus of Control as Moderating Variables at PT. Angkasa Pura II (Persero) Branch Office of Sultan Thaha Airport Jambi. The population of this research is a employees of PT. Angkasa Pura II (Persero) Branch Office of Sultan Thaha Airport Jambi. The sampling technique using purposive sampling. The data analysis technique used is by using multiple regression. Statistical hypothesis testing using the F and statistical test t. The results of this study indicate that: (1) There is influence of budget participation in budgetary slack at PT. Angkasa Pura II (Persero) Branch Office of Sultan Thaha Airport Jambi. (2) Budgetary participation, individual capacity, organizational commitment and locus of control affect the budgetary slack. (3) Individual capacity is unable to moderate the effect of budgetary participation on budgetary slack. (4) Organizational commitment is not able to moderate the effect of budgetary participation on budgetary slack. (5) Locus of control is able to moderate the effect of budgetary participation on budgetary slack. (6) Individual capacity, organizational commitment and locus of control are not able to moderate the effect of budgetary participation on budgetary slack.

Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Pascasarjana > Ilmu Akutansi
Depositing User: MUKHZARUDFA
Date Deposited: 18 Mar 2021 09:51
Last Modified: 18 Mar 2021 09:51
URI: https://repository.unja.ac.id/id/eprint/18429

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