Pengaruh Partisipasi Anggaran, Komitmen Organisasi Dan Asimteri Informasi Terhadap Senjangan Anggaran Pada Perbankan Swasta Di Pekanbaru

Suardi, Suardi (2021) Pengaruh Partisipasi Anggaran, Komitmen Organisasi Dan Asimteri Informasi Terhadap Senjangan Anggaran Pada Perbankan Swasta Di Pekanbaru. Other thesis, Universitas Islam Riau.

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Abstract

The research objective was to determine the effect of budget participation, organizational commitment, information asymmetry on budgetary slack in private banking in Pekanbaru. This type of research is descriptive quantitative research with the object of research is private banking in Pekanbaru with variables of budget participation, organizational commitment and information asymmetry on budgetary slack in private banking in Pekanbaru. The research sample consisted of 31 private banks in Pekanbaru. The sampling technique was purposive sampling. The data used are primary data in the form of a research questionnaire. The data analysis technique used is multiple linear regression. The results of the study found that (1) budget participation affects budgetary slack in Pekanbaru Private Banking, (2) organizational commitment affects budgetary slack in Pekanbaru Private Banking, (3) information asymmetry affects budgetary slack in Pekanbaru Private Banking (4) budget participation, organizational commitment and information asymmetry simultaneously affect budgetary slack in Pekanbaru Private Banking.

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