ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI BUDGETARY SLACK

  • Ni Putu Shinta Dewi Universitas Mahasaraswati Denpasar
  • Ni Made Sunarsih Universitas Mahasaraswati Denpasar
Keywords: Budget Participation, Environmental Uncertainty, Organizational Commitment, Job Relevant Information, Budgetary Slack

Abstract

The budget has an important role, namely as a planning tool and control (control), so that in the process of budgeting should involve individuals who really know acceptance and expenditure within the company to avoid Budgetary slack. Achieving corporate goals is inseparable from employees’ commitment to the company, organizational commitment plays an important role in the preparation of the budget, the higher the individual’s commitment then the company’s goals will be achieved. Environmental uncertainty is an unstable condition that needs to be changed budget. Job relevant information is the latest information that is directly related to the task of the unit of accountability. The objectives of this research are (1) to determine the effect of budgetary participation on Budgetary slack, (2) to know the effect of environmental uncertainty on Budgetary slack. (3) to know the influence of organizational commitment to Budgetary slack (4) to know influence of Job Relevant Information to Budgetary slack.The research is conducted on the Foundation which is engaged in education, namely the Foundation that oversees the University as an educational institution in Denpasar. Method Determination of sample using purposive sampling. Data analysis techniques use instrument test (validity and reliability), classical assumption test, goodness of fit, and multiple linear regression. The results of the research are budget participation and environmental uncertainty not affecting budgetary slack, while organizational commitment and job relevant information negatively affect budgetary slack.

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