Pengaruh Penganggaran Partisipatif Terhadap Senjangan Anggaran di PT. Pos Indonesia (Persero)

Taruna, Pradhiesa Putra Adhie Harja (0751355) (2011) Pengaruh Penganggaran Partisipatif Terhadap Senjangan Anggaran di PT. Pos Indonesia (Persero). Undergraduate thesis, Universitas Kristen Maranatha.

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Abstract

To manage the resources to be effective and efficient, an organization needs a management control system. Budget can be used as a helpful tool for management in managing the resources, the budget is a work plan that is measured in monetary unit. At the end of the period, the results achieved is compared to the specified budget. Usually, the comparison result can be used as the comparing object in the assessment of management performance. The budgeting process can involve the participation of various levels management, this is a possibility for budgetary slack to be happened. When the management is arranging the budget which is not showing the optimum performance achieved, in order to make the budget easy to be reached. This research is aimed to find out how participatory budgeting at PT. POS INDONESIA (PERSERO), how the participatory budgeting influences to the occurrence of budgetary slack on PT.POS INDONESIA (PERSERO). This study measures the impact of participatory budgeting on budgetary slack, the analysis obtained a value of 23,04%, this value shows the participatory budgeting gives the effect as 23.04% against the slack budgeting.

Item Type: Thesis (Undergraduate)
Uncontrolled Keywords: Participatory Budgeting, Slack Budget
Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
Divisions: Faculty of Economics > 51 Accounting Department
Depositing User: Perpustakaan Maranatha
Date Deposited: 13 Mar 2015 09:06
Last Modified: 13 Mar 2015 09:06
URI: http://repository.maranatha.edu/id/eprint/11081

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