Syafi'i, Syafi'i (2019) PENGARUH TEKANAN KETAATAN DAN TANGGUNG JAWAB PERSEPSIAN PADA PENCIPTAAN BUDGETARY SLACK (Studi pada Karyawan PT Sugih Arto Sembada Klaten). Bachelor (S1) thesis, Universitas Widya Dharma.
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Abstract
Syafi’i, NIM. 1222100724, Thesis, Accountancy Study Program, Faculty of Economics at Widya Dharma Klaten University. The influence of perceived obedience responsibility on creating Budgetary Slack (a Study on PT Sugih Arto employees while Klaten)., The purpose of this study was to determine the effect of pressure factors of obedience and perceived responsibility towards the creation of budgetary slack, a Study on PT Sugih Arto employees while Klaten. Method for collecting data with questionnaires. The sample in this study were 62 people. The variables in this study are pressure -free obedience, perceived responsibility and the dependent variable, namely budgetary slack, sampling using a purposive sampling method from middle and lower level managers of PT Sugih Arto Sembada Klaten. This study uses a classic assumption test consisting of normality test, multicollinearity test and heterokedasticity test. The analysis used is multiple linear regression analysis. The data findings meet the classical assumptions. The results of the obedience pressure research did not significantly influence the budgetary slack at PT Sugih Arto Sembada Klaten, so that the obedience pressure did not indicate the direction of the association or provide evidence of the effect of pressure to create slack in the budget setting process. Perceived responsibility has a significant effect on budgetary slack at PT Sugih Arto Sembada Klaten, so participants who violate company policies by obeying superiors' orders feel less responsible for the results of their decisions, so that perceived responsibilities make a significant contribution to the budgetary slack. Keywords: obedience pressure, perceived responsibility, budgetary slack.
| Item Type: | Thesis (Bachelor (S1)) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Fakultas Ekonomi > Akuntansi |
| Depositing User: | Unwidha Perpustakaan Unwidha |
| Date Deposited: | 10 Sep 2019 07:25 |
| Last Modified: | 10 Sep 2019 07:25 |
| URI: | http://repository.unwidha.ac.id/id/eprint/1700 |
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