PENGARUH BUDGET PARTICIPATION DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK YANG DIMODERASI OLEH PEMBATASAN SOSIAL BERSKALA B ESAR (PSBB) (Studi Empiris Pada Perusahaan Manufaktur Kawasan Korin Metal Arts Dalam Masa Covid-19)

WILANDA, RAYUN (2021) PENGARUH BUDGET PARTICIPATION DAN LOCUS OF CONTROL TERHADAP BUDGETARY SLACK YANG DIMODERASI OLEH PEMBATASAN SOSIAL BERSKALA B ESAR (PSBB) (Studi Empiris Pada Perusahaan Manufaktur Kawasan Korin Metal Arts Dalam Masa Covid-19). S2 thesis, Universitas Mercu Buana Jakarta.

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Abstract

This study aims to determine the influence of budget participation, locus of control, on budgetary slack moderated by Large-Scale Social Restrictions (PSBB). Based on previous studies, it is known that the budget participation, locus of control influence on budgetary slack. This study took the population and samples from functional managers and senior / junior staff at several manufacturing companies in the Korin Klapanunggal KM 26.5 area. The results of this study indicate that budget participation and locus of control are influential not significant to the budgetary slack but after moderated their Social Restriction Scale Large (PSBB) note that the Large Scale Social Restrictions (PSBB) strengthen and air-significant effect relationship between budget participation and locus of control of the budgetary slack. Keywords : Budget Participation, Locus Of Control, Budgetary Slack , Large- Scale Social Restrictions (PSBB) Penelitian ini bertujuan untuk mengetahui pengaruh budget participation, locus of control, terhadap budgetary slack yang dimoderasi oleh Pembatasan Sosial Berskala Besar (PSBB). Berdasarkan penelitian sebelumnya, dapat diketahui bahwa budget participation, locus of control berpengaruh terhadap budgetary slack. Penelitian ini mengambil populasi dan sampel dari manajer fungsional dan staff senior/junior pada beberapa perusahaan manufaktur di Kawasan Korin Klapanunggal KM 26,5. Hasil penelitian ini menunjukan bahwa budget participation dan locus of control berpengaruh tidak signifikan terhadap budgetary slack namun setelah dimoderasi adanya Pembatasan Sosial Berskala Besar (PSBB) diketahui bahwa Pembatasan Sosial Berskala Besar (PSBB) memperkuat dan berpengaruh signifikan antara hubungan budget participation dan locus of control terhadap budgetary slack. Kata kunci:Budget Participation, Locus Of Control, Budgetary Slack, Pembatasan Sosial Berskala Besar (PSBB)

Item Type: Thesis (S2)
NIM/NIDN Creators: 55518310008
Uncontrolled Keywords: Budget Participation, Locus Of Control, Budgetary Slack, Pembatasan Sosial Berskala Besar (PSBB)
Subjects: 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.452 Audit Reports/Laporan Audit
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.453 Auditing of Computer-Processed Accounts/Mengaudit Laporan yang Diproses Komputer
600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi > 657.4 Specific Fields of Accounting/Bidang Akuntansi Tertentu > 657.45 Auditing/Audit > 657.458 Internal Auditing/Audit Internal
Divisions: Pascasarjana > Magister Akuntansi
Depositing User: Dede Muksin Lubis
Date Deposited: 18 Nov 2021 04:34
Last Modified: 18 Nov 2021 04:34
URI: http://repository.mercubuana.ac.id/id/eprint/50429

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