INTERNAL LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN PADA BANK PERKREDITAN RAKYAT

  • Ngurah Gede Pande hendra Pranata Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I G.A.M Asri Dwija Putri Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

Management participation in the budgeting process tends to cause budgetary slack depending on the interests held by management. The purpose of this study is to determine the effect of budgetary participation on budgetary slack and know the internal locus of control as a moderating variable effect of budgetary participation on budgetary slack. This study was conducted in 35 rural banks in Bali and each Rural Bank taken three respondents. The data used in this study are primary data obtained directly by distributing questionnaires to 105 respondents using purposive sampling technique. Data analysis techniques used in this study are Moderated Regression Analysis (MRA). The results of this study stated that the participation budgeting positive influence on budgetary slack. Internal Lucos of Control can moderate the effect of budgetary participation on budgetary slack.

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Published
2017-05-15
How to Cite
PRANATA, Ngurah Gede Pande hendra; PUTRI, I G.A.M Asri Dwija. INTERNAL LOCUS OF CONTROL SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN TERHADAP SENJANGAN ANGGARAN PADA BANK PERKREDITAN RAKYAT. E-Jurnal Akuntansi, [S.l.], v. 19, n. 2, p. 855-884, may 2017. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/22277>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

Budgeting Participation, Internal Locus of Control, Budgetary Slack