PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP SLACK ANGGARAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG

  • AMELIA VERONICA
  • KOMANG AYU KRISNADEWI

Abstrak

The purpose of this research is to investigate the impact of budgeting
participation, budget emphasize, organization commitment, and task
complexity on budgetary slack of BPR in Badung Regency simultaneously
and partially. To solve the research problem, hypotheses are tested using
multiple linear regressions. The result shows that budgeting participation,
budget emphasize, organization commitment, and task complexity affect
budgetary slack both simultaneously and partially.

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AMELIA VERONICA
Jurusan Akuntansi Fakultas Ekonomi, Universitas Udayana
KOMANG AYU KRISNADEWI
Jurusan Akuntansi Fakultas Ekonomi, Universitas Udayana
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VERONICA, AMELIA; AYU KRISNADEWI, KOMANG. PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP SLACK ANGGARAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 4, n. 1, jan. 2009. ISSN 2303-1018. Tersedia pada: <http://103.29.196.112/index.php/jiab/article/view/2597>. Tanggal Akses: 04 mar. 2026
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Terbitan
Vol 4 No 1 (2009)
Bagian
Articles

Kata Kunci

budgeting participation, budget emphasize, organization commitment, task complexity, and budgetary slack