JURNAL AKUNIDA
Vol 4, No 1 (2018): June

PENGARUH PARTISIPASI ANGGARAN TERHADAP SLACK ANGGARAN DENGAN PENEKANAN ANGGARAN DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERATING (SURVEI PADA HOTEL BERBINTANG DI KOTA BOGOR)

Kusuma, Indra Cahya (Unknown)
Hidayat, Hendri (Unknown)

Article Info

Publish Date
20 Oct 2018

Abstract

This study aimed to examine the effect of budget participation on slack budgetary with budget emphasisand the uncertainty of the environment as moderating variable on the luxury hotels in the city of Bogor.Designs in this research is quantitative method with the approach of causality or causal. This research isusing purposive sampling method, the number of samples in this study were 48 respondents. Methods ofdata analysis using multiple regression analysis by SPSS 20.0 software program.The results shows thatbudget participation give negative effect and significant on the budget slack and environmental uncertaintymoderating (strengthening) the relationship of participation to the slack budget. while budget emphasis onthe research is not a moderating variable. Simultaneously budget participation, budget emphasis andenvironmental uncertainty had a significant effects on the slack budget.

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Journal Info
JURNAL AKUNIDA
Website

Abbrev

JAKD

Publisher

Universitas Djuanda Bogor

Subject

Social Sciences Other

Description

Jurnal Akunida merupakan media publikasi ilmiah yang memuat artikel-artikel di bidang akuntansi dan bisnis dengan ruang lingkup akuntansi keuangan, akuntansi biaya, akuntansi sektor publik dan sistem informasi akuntansi. jurnal ini didedikasikan untuk menumbuhkan kreasi dan petukaran ide diantara ...