OKTAFENTIARA, TENGKU BERLIAN (2020) PENGARUH BUDGET EMPHASIS, ASIMETRI INFORMASI DAN ETIKA TERHADAP BUDGETARY SLACK ( Studi Kasus Pada PT. Sari Coffee Daerah Jabodetabek ). S1 thesis, Universitas Mercu Buana Bekasi.
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Abstract
ABSTRAK Penelitian ini dilakukan untuk mengertahui pengaruh Budget Emphasis, Asimetri Informasi dan Etika terhadap Budgetary Slack pada PT. Sari Coffee (Starbucks) Se-Jabodetabek. Budgetary Slack merupakan fenomena yakni terjadi perbedaan nilai anggaran yakni nilai target yang lebih rendah dibandingkan nilai aktual yang diperoleh perusahaan dengan tujuan agar mudah diterima dan digapai oleh perusahaan. Tujuan dari penelitian ini adalah untuk melihat apakah faktor seperti penekanan anggaran (Budget Emphasis), Asimetri Informasi, dan Etika yang terdapat dalam perusahaan dapat berpengaruh terhadap timbulnya Budgetary Slack dalam anggaran perusahaan. Data yang digunakan dalam penelitian ini adalah menggunakan data primer yakni peneliti memperoleh data secara langsung melalui kuisioner dengan mendatangi langsung para responden yakni para supervisor dan store manager pada outlet store Starbucks Coffee. Penelitian ini menggunakan sampel sebanyak 70 responden namun hanya dapat diolah yakni 50 responden. Skala yang digunakan yakni skala likert yang dapat mengukur sikap, pendapat, kondisi dan persepsi tentang fenomena social dan diolah dengan metode analisis regresi berganda dan diuji menggunakan Structural Equalism Models dengan pendekatan Patrial Least Square (SEM-PLS) menggunakan aplikasi SmartPLS3.0. Hasil pada penelitian ini membuktikan bahwa Budget Emphasis berpengaruh terhadap Budgetary Slack. Faktor Asimetri Informasi berpengaruh pula terhadap Budgetary Slack. Sedangkan Faktor Etika tidak berpengaruh terhadap Budgetary Slack. Kata Kunci : Budget Emphasis, Asimetri Informasi, Etika, Budgetary Slack ABSTRACT This research was conducted to determine the effect of Budget Emphasis, Asymmetry of Information and Ethics on Budgetary Slack at PT. Sari Coffee (Starbucks) in Greater Jakarta. Budgetary Slack is a phenomenon where there is a difference in the value of the budget which is the target value which is lower than the actual value obtained by the company with the aim of being easily accepted and reached by the company. The purpose of this study is to see whether factors such as Budget Emphasis, Information Asymmetry, and Ethics contained in a company can influence the emergence of Budgetary Slack in a company's budget. The data used in this study is to use primary data that is researchers obtain data directly through questionnaires by visiting respondents directly namely supervisors and store managers at Starbucks Coffee outlet stores. This study uses a sample of 70 respondents but can only be processed only 50 respondents. The scale used is a Likert scale that can measure attitudes, opinions, conditions and perceptions about social phenomena and is processed by multiple regression analysis methods and tested using Structural Equalism Models with the Patrial Least Square (SEM-PLS) approach using the SmartPLS3.0 application. The results of this study prove that Budget Emphasis affects Budgetary Slack. Information Asymmetry Factors also affect Budgetary Slack. While Ethical Factors do not affect the Budgetary Slack. Keywords: Budget Emphasis, Information Asymmetry, Ethics, Budgetary Slack
| Item Type: | Thesis (S1) |
|---|---|
| Call Number CD: | FE/AK 20 013 |
| NIM/NIDN Creators: | 43216210004 |
| Uncontrolled Keywords: | Kata Kunci : Budget Emphasis, Asimetri Informasi, Etika, Budgetary Slack |
| Subjects: | 600 Technology/Teknologi > 650 Management, Public Relations, Business and Auxiliary Service/Manajemen, Hubungan Masyarakat, Bisnis dan Ilmu yang Berkaitan > 657 Accounting/Akuntansi |
| Divisions: | Fakultas Ekonomi dan Bisnis > Akuntansi |
| Depositing User: | siti maisyaroh |
| Date Deposited: | 01 Aug 2022 04:52 |
| Last Modified: | 01 Aug 2022 04:52 |
| URI: | http://repository.mercubuana.ac.id/id/eprint/66525 |
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