Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Psychological Capital sebagai Variabel Pemoderasi (Studi Empiris pada Universitas Bung Hatta)

Maitri Arista, Tiwi and Syofyan, Efrizal (2019) Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Psychological Capital sebagai Variabel Pemoderasi (Studi Empiris pada Universitas Bung Hatta). Jurnal Eksplorasi Akuntansi, 1 (2). pp. 1-12. ISSN 2656-3649

[img]
Preview
Text
EFRIZAL SYOFYAN Pengaruh Partisipasi Anggaran Terhadap Budgetary.pdf

Download (695kB) | Preview
[img]
Preview
Text
19b_reviewer.pdf

Download (1MB) | Preview

Abstract

The purpose of this research is to discover how the influence impact of budgetary participation on budgetary slack with psychological capital as a moderating variabel in structural leader and budget team, who are directly involved and have responsibilities for budgeting process in their fields and devises to solve the research problem. There for analysis used is a moderated regression analysis moderated regression analysis (MRA), the result shows that budgeting participation will improve and have a significant positive effect on budgetary slack in uncertainty and unexpected events while preparation and implementation of budgets at Bung Hatta University who was strengthened by psychological capital, which is a moderation in the relationship between budget, participation and budgetary slack

Item Type: Article
Uncontrolled Keywords: BUDGETARY PARTICIPATION; BUDGETARY SLACK; PSYCHOLOGICAL CAPITAL
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Fakultas Ekonomi > Akuntansi - S1
Depositing User: Fitri Yelli
Date Deposited: 23 Jun 2022 07:38
Last Modified: 24 Jun 2022 00:35
URI: http://repository.unp.ac.id/id/eprint/38370

Actions (login required)

View Item View Item