PENGARUH PENGANGGARAN PARTISIPATIF DAN TEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Pada Satuan Kerja Perangkat Daerah Kota Palu)
| Main Author: | Ardin, Ardin |
|---|---|
| Format: | Article info application/pdf eJournal |
| Bahasa: | eng |
| Terbitan: |
Katalogis
, 2017
|
| Subjects: | |
| Online Access: |
http://jurnal.untad.ac.id/jurnal/index.php/Katalogis/article/view/8678 http://jurnal.untad.ac.id/jurnal/index.php/Katalogis/article/view/8678/6892 |
| ctrlnum |
article-8678 |
|---|---|
| fullrecord |
<?xml version="1.0"?>
<dc schemaLocation="http://www.openarchives.org/OAI/2.0/oai_dc/ http://www.openarchives.org/OAI/2.0/oai_dc.xsd"><title lang="en-US">PENGARUH PENGANGGARAN PARTISIPATIF DAN TEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Pada Satuan Kerja Perangkat Daerah Kota Palu)</title><creator>Ardin, Ardin</creator><subject lang="en-US">Participatory Budgeting, budget emphasis, locus of control, budgetary slack</subject><description lang="en-US">The aim of this study is to determine and analyze the effect of partial independent variables are a participatory budgeting and a budgetary emphasis to the dependent variable budgetary slack with locus of control as a moderating variable throughout SKPD city of Palu. This research is a quantitative research using a census sampling method by distributing questionnaires to entire SKPD city of Palu. Simple regression analysis and residual test, which supported by SPSS version 21,00 are used. The result of this research suggests that participatory budgeting has a negative significant effect towards the budgetary slack, while budget emphasis has a positive significant effect. Locus of control is not moderating variables that influence the effect of participatory budgeting and budget emphasis to budgetary slack in SKPD city of  Palu.</description><publisher lang="en-US">Katalogis</publisher><contributor lang="en-US"/><date>2017-08-28</date><type>Journal:Article</type><type>Other:info:eu-repo/semantics/publishedVersion</type><type>Journal:Article</type><type>File:application/pdf</type><identifier>http://jurnal.untad.ac.id/jurnal/index.php/Katalogis/article/view/8678</identifier><source lang="en-US">Katalogis; Vol 5, No 3 (2017)</source><source>2302-2019</source><language>eng</language><relation>http://jurnal.untad.ac.id/jurnal/index.php/Katalogis/article/view/8678/6892</relation><rights lang="en-US">Copyright (c) 2017 Katalogis</rights><recordID>article-8678</recordID></dc>
|
| language |
eng |
| format |
Journal:Article Journal Other:info:eu-repo/semantics/publishedVersion Other File:application/pdf File Journal:eJournal |
| author |
Ardin, Ardin |
| title |
PENGARUH PENGANGGARAN PARTISIPATIF DAN TEKANAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN LOCUS OF CONTROL SEBAGAI VARIABEL MODERASI (Studi Pada Satuan Kerja Perangkat Daerah Kota Palu) |
| publisher |
Katalogis |
| publishDate |
2017 |
| topic |
Participatory Budgeting budget emphasis locus of control budgetary slack |
| url |
http://jurnal.untad.ac.id/jurnal/index.php/Katalogis/article/view/8678 http://jurnal.untad.ac.id/jurnal/index.php/Katalogis/article/view/8678/6892 |
| contents |
The aim of this study is to determine and analyze the effect of partial independent variables are a participatory budgeting and a budgetary emphasis to the dependent variable budgetary slack with locus of control as a moderating variable throughout SKPD city of Palu. This research is a quantitative research using a census sampling method by distributing questionnaires to entire SKPD city of Palu. Simple regression analysis and residual test, which supported by SPSS version 21,00 are used. The result of this research suggests that participatory budgeting has a negative significant effect towards the budgetary slack, while budget emphasis has a positive significant effect. Locus of control is not moderating variables that influence the effect of participatory budgeting and budget emphasis to budgetary slack in SKPD city of Palu. |
| id |
IOS2113.article-8678 |
| institution |
Universitas Tadulako |
| institution_id |
23 |
| institution_type |
library:university library |
| library |
Perpustakaan Universitas Tadulako |
| library_id |
604 |
| collection |
Katalogis |
| repository_id |
2113 |
| city |
KOTA PALU |
| province |
SULAWESI TENGAH |
| repoId |
IOS2113 |
| first_indexed |
2017-09-09T21:45:57Z |
| last_indexed |
2017-09-09T21:45:57Z |
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dc |
| _version_ |
1685760591139962880 |
| score |
17.610285 |