Pengaruh Partisipasi Anggaran, Penekanan Anggaran, dan Kompensasi terhadap Senjangan Anggaran

Abstract

This study aimed to examine the effect of budget participation, budget emphasis, and compensation on budgetary slack at the lower level managers in a manufacturing companies. The population of this research is the manager and assistant manager of the various division who had participated and play a role in the preparation of the budget company total 50 respondents. Data collected using a questionnaire survey and processed using multiple linear regression analysis to examine the positive and negative effect of independent variables on dependent variable. Based on the results of this research it was concluded that the third hypothesis is supported. So the budget participation, budget emphasis, and compensation has positive effect on budgetary slack. It is seen from all the significance value of less than 0.05. However, this research has limitations that samples that is used comes from one company so as to limit the ability to generalized the results of research. Further research suggested to use more than one sample of manufacturing companies which belongs to the large companies so that research can be generalized.