PENGARUH ASIMETRI INFORMASI, PERSONAL VALUES, DAN SELF-EFFICACY TERHADAP BUDGETARY SLACK

IRAWAN, VICTORIA ALEXA NOVELIE (2023) PENGARUH ASIMETRI INFORMASI, PERSONAL VALUES, DAN SELF-EFFICACY TERHADAP BUDGETARY SLACK. Other thesis, Universitas Katholik Soegijapranata Semarang.

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Abstract

Budgetary slack merupakan sebuah fenomena terkait memperkecil pendapatan dan memperbesar biaya agar target anggaran mudah dicapai. Penelitian ini menggunakan agency theory dan theory of planned behavior untuk meneliti pengaruh asimetri informasi, self-efficacy, dan personal values (achievement values, power values, tradition values) terhadap budgetary slack menggunakan uji regresi linear berganda (one-tailed). Sampel yang digunakan adalah manajer perusahaan manufaktur di Kota Semarang melalui kuesioner untuk pengumpulan data. Hasil penelitian ini menemukan bahwa asimetri informasi dan achievement values berpengaruh positif terhadap budgetary slack, self-efficacy dan tradition values berpengaruh negatif terhadap budgetary slack, sedangkan power values tidak berpengaruh terhadap budgetary slack

Item Type: Thesis (Other)
Subjects: 100 Philosophy and Psychology > 150 Psychology > 152 Perception, movement, emotions & drives > Self Efficacy
Divisions: Faculty of Economics and Business > Department of Accounting
Depositing User: mr AM. Pudja Adjie Sudoso
Date Deposited: 27 Sep 2023 07:56
Last Modified: 27 Sep 2023 07:56
URI: http://repository.unika.ac.id/id/eprint/32903

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