PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP SLACK ANGGARAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG

  • AMELIA VERONICA
  • KOMANG AYU KRISNADEWI

Abstract

The purpose of this research is to investigate the impact of budgeting
participation, budget emphasize, organization commitment, and task
complexity on budgetary slack of BPR in Badung Regency simultaneously
and partially. To solve the research problem, hypotheses are tested using
multiple linear regressions. The result shows that budgeting participation,
budget emphasize, organization commitment, and task complexity affect
budgetary slack both simultaneously and partially.

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Author Biographies

AMELIA VERONICA
Jurusan Akuntansi Fakultas Ekonomi, Universitas Udayana
KOMANG AYU KRISNADEWI
Jurusan Akuntansi Fakultas Ekonomi, Universitas Udayana
How to Cite
VERONICA, AMELIA; AYU KRISNADEWI, KOMANG. PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KOMITMEN ORGANISASI, DAN KOMPLEKSITAS TUGAS TERHADAP SLACK ANGGARAN PADA BANK PERKREDITAN RAKYAT (BPR) DI KABUPATEN BADUNG. Jurnal Ilmiah Akuntansi dan Bisnis, [S.l.], v. 4, n. 1, jan. 2009. ISSN 2303-1018. Available at: <https://ojs.unud.ac.id/index.php/jiab/article/view/2597>. Date accessed: 04 nov. 2025.
Citation Formats
Issue
Vol 4 No 1 (2009)
Section
Articles

Keywords

budgeting participation, budget emphasize, organization commitment, task complexity, and budgetary slack