Pengaruh Interaksi Budaya Organisasi, Dan Group Cohesiveness Dalam Hubungan Antara Partisipasi Penganggaran Dan Senjangan Anggaran (Studi Empiris Pada Instansi Pemerintahan (SKPD) Kabupaten Dharmasraya)
Abstract: This objective of
the research was examined the effect of budgetary participation on budgetary
slack using organizational culture and group cohesiveness as moderating
variables. Hypotheses that proposed is a H1: high budgetary participation will
have positive effect on budgetary slack. H2: The organizational culture with
employess oriented will have negative effect to the relationship budgetary
participation on budgetary slack H3: group cohesiveness will have positive
effect to the relationship budgetary participation on budgetary slack
The population is Region General office in Goverment Dharmasraya. Total
sampling used to take the samples. Data collection method that used is
questionnaires. Statistical method usedyo analyze data is multiple regression
analyze (MRA).
The result of test shows that H1: budgetary participation have positive
and significance effect on budgetary slack. H2: organizational culture with employess
oriented has no effect to the relationship budgetary participation on budgetary
slack. H3: group cohesiveness has no effect to the relationship budgetary
participation on budgetary slack.
Penulis: Rahmi Fuji Sri Utami
Rahmi Fuji Sri Utami
Kode Jurnal: jpakuntansidd130717
