Faktor Manajerial Sebagai Prediktor Implementasi Anggaran di Lingkungan yang Berisiko: Peran Tekanan Anggaran Sebagai Pemoderasi

Yunita, Dhea Rizki (2021) Faktor Manajerial Sebagai Prediktor Implementasi Anggaran di Lingkungan yang Berisiko: Peran Tekanan Anggaran Sebagai Pemoderasi. Jurnal thesis, STIE YKPN.

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Abstract

This study aims to examine and analyze managerial factors as predictors of budget implementation in a risky environment with budget stress as a moderating variable. The sample of this study uses the provincial government in Indonesia through the purposive sampling method during 2018-2020, so the final sample size is 30 with an observation of 90. The hypothesis is tested using SEM-PLS (SmartPLS). The results of the study suggest that managerial factors have a positive effect on budget implementation, and budget stress reduces the effect of managerial factors on budget implementation. The results of the sensitivity test I suggest that the combination of TERM and TENR as a proxy for measuring managerial factors has a positive effect on budget implementation, and budget stress reduces the effect of managerial factors on budget implementation. The results of the sensitivity test II suggest that there are differences between governors who serve in the fourth or fifth year with the first, second, or third years related to budget implementation, while budget stress is not significantly different. The results of the sensitivity test III suggest that there are no differences related to budget implementation and budget stress for governors who serve in the first period in the fourth or fifth year with the second period in the fourth or fifth year. The results of the sensitivity test IV suggest that there are differences between governors who served in the first period in the fourth or fifth year with the second period in the first, second, or third year related to budget implementation, while budget stress is not significantly different.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan call number YUN F 482/2021
Uncontrolled Keywords: managerial factors, budget stress, budget implementation
Subjects: AKUNTANSI > Sistem Informasi Akuntansi
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Sari Dewi
Date Deposited: 12 May 2022 03:37
Last Modified: 12 May 2022 03:37
URI: http://repository.stieykpn.ac.id/id/eprint/1932

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