MOTIVASI EKSTRINSIK PADA PENCIPTAAN BUDGETARY SLACK

Fara Fitriyani

Abstract


Abstract

 

This research aims to evaluate whether obedience pressure affect budgetary slack creation. The study population was the whole hospital managers in the city of Cilegon. The sampling method using purposive sampling with the number of samples that meet the criteria as much as 79 respondents. The questionnaire was tested with test reliability and validity, then performed the classic assumption test including normality and heteroskedastisitas. Then the hypothesis test conducted by regression analysis. The results showed that all variables are reliable and valid and meet the classic assumption test. Results of the analysis showed that obedience pressure significant and positive effect on budgetary slack.

 

Keywords: Pressure obedience, budgetary slack

 

Abstrak

 

Penelitian ini bertujuan untuk mengevaluasi apakah tekanan ketaatan berpengaruh terhadap penciptaan slack anggaran. Populasi penelitian adalah seluruh pengelola rumah sakit di kota Cilegon. Metode pengambilan sampel menggunakan purposive sampling dengan jumlah sampel yang memenuhi kriteria sebanyak 79 responden. Kuesioner diuji dengan uji reliabilitas dan validitas, kemudian dilakukan uji asumsi klasik termasuk normalitas dan heteroskedastisitas. Maka uji hipotesis dilakukan dengan analisis regresi. Hasil penelitian menunjukkan bahwa semua variabel dapat diandalkan dan valid dan memenuhi uji asumsi klasik. Hasil analisis menunjukkan bahwa tekanan kepatuhan berpengaruh signifikan dan positif terhadap senjangan anggaran.

 

Kata kunci: Ketaatan tekanan, senjangan anggaran

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DOI: http://dx.doi.org/10.35448/jrat.v10i2.4235

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