ANALISA PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN MODERASI KOMITMEN ORGANISASI (Studi Kasus Pada Rumah Sakit PKU Muhammadiyah Surakarta)

NUGROHO, TRI HANDONO WAHYU (2015) ANALISA PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN MODERASI KOMITMEN ORGANISASI (Studi Kasus Pada Rumah Sakit PKU Muhammadiyah Surakarta). Skripsi thesis, Universitas Setia Budi Surakarta.

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Abstract

The influence of the participation of the budget to analysis of the budget gap with the moderation the commitment of the organization in a hospital PKU Muhammadiyah Surakarta. Thesis. Program S1 Accounting. Faculty of Economic. Setia Budi University. Supervisor I Sugiarti, SE.,M.Sc. Supervisor II Agus Endrianto Suseno, SE., MBA. The purpose of this research to know how the influence of the participation of the budget to budget gap with the commitment of the organization as variable moderation. The data used is primary data obtained directly through the questionnaire. Data can be obtained by using a test of interaction or often called moderad regression analysis ( mra ) that is the application of special double linear. All respondents in this research is a hospital unit managers and managers pku muhammadiyah surakarta .The spread of 58 , back and can be processed or 84.5 were 49 percent of the questionnaire The results of the study found funding participation have a negative influence significantly to senjangan budget , which means that by the presence of funding participation could reduce the occurrence of senjangan budget. And the results of the influence of the interaction of participation and commitment to the organization is also negative significant budget gap , namely the budget gap , it can be concluded that the participation of the budget dimoderating the commitment of the organization has significant negative impact on the budget gap. Keyword : participation of the budget, budget gap and commitment of the organization

Item Type: Thesis (Skripsi)
Uncontrolled Keywords: participation of the budget, budget gap and commitment of the organization
Subjects: H Social Sciences > HJ Public Finance
Divisions: Fakultas Ekonomi > Prodi S1 Akuntansi
Depositing User: Mrs NOVI HANDAYANI
Date Deposited: 10 Oct 2019 08:28
Last Modified: 10 Oct 2019 08:28
URI: http://repository.setiabudi.ac.id/id/eprint/1919

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