Pengaruh Interaksi Partisipasi Anggaran, Penekanan Anggaran dan Informasi Asimetris terhadap Budget Slack. Studi Kasus pada Perusahaan Kelapa Sawit PT ABC

• Main Authors: , Maria Yustina, , Prof. Dr. Marwan Asri
• Format: Theses and Dissertations NonPeerReviewed
• Published: [Yogyakarta] : Universitas Gadjah Mada 2011
• Subjects: ETD
• Online Access: https://repository.ugm.ac.id/89862/; http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=51105
• Institution: Universitas Gadjah Mada

The influence of Budget Participation, Budget Emphasis and Asymmetric Information on Budget Slack (Case Study n Oil Palm Company PT ABC) Some studies about budgetary in private sector had been undertaken. However no studies had been undertaken to test the influence of budget participation, budget emphasis and asymmetric information on budget slack in oil palm company. The goal of this research is conducted to explore whether there is empirical evidence about the influence budget participation, budget emphasis and asymmetric information on budget slack in oil palm company PT ABC Population of this research is all employees in budget department. Unit of analysys is estate administration assistants and estate managers in 35 estates. The data collecting had been done with a questionnaire delivered directly by research. Before testing the hypothesis with multiple regression analysis, testing of quality data was being done first. The analysis shows that there are influences of budget participation, budget emphasis and asymmetric information on budget slack in oil palm company PT ABC