Skr - EA
PENGARUH KEADILAN PROSEDURAL, EFEKTIFITAS PENGENDALIAN ANGGARAN, IKLIM KERJA ETIS, SERTA KOMITMEN ORGANISASI TERHADAP KECENDERUNGAN MELAKUKAN SENJANGAN ANGGARAN DALAM INSTANSI PENDIDIKAN DI DAERAH ISTIMEWA YOGYAKARTA
ABSTRACK
This study referent to determine the effect of procedural justice, the effectiveness
of budget control, ethical work climate and organizational commitment to budgetary
slack in educational institutions three districts (Sleman, Yogyakarta, Bantul).
The population in this study were 1,653 educational institutions. With the sample
taken is 40 Schools, with the number of respondents as many as 143 people a team of
school budget makers. Methods of data collection is done with a questionnaire
consisting of five instruments with Likert scale. Test the quality of the data used are
validity and reliability. Hypotheses were tested using multiple regression test.
From the results of this study prove that (1) procedural justice does not affect the
budgetary slack (2) the effectiveness of budget control not significant effect on
budgetary slack (3) working climate unethical influence on budgetary slack (4)
organizational commitment does not affect the budgetary slack ( 5) the four variables
(procedural fairness, effectiveness of budget control, ethical work climate,
organizational commitment) only affects budgetary slack by 9.8% and the rest is
influenced by variables that are not tested in this study.
Keywords : budgetary slack, procedural fairness, effectiveness of budget control,
ethical work climate and organizational commitment.
52/EA/Perp.UJB/X/201 | 658.154 Red p/16 | R - Referens | Tersedia |
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