2021
DOI: 10.35912/jakman.v3i1.647
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Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam

Abstract: Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the res… Show more

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Cited by 2 publications
(2 citation statements)
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“…Instructors must utilize a number of effective learning tactics to ensure that students understand character education. They can use various tactics (Kusnadi et al, 2022), such as group discussions, games, and group assignments (Siregar et al, 2023), to help students understand and appreciate the essential values of life. Instructors must also ensure that students understand how these ideals apply to everyday life.…”
Section: Discussionmentioning
confidence: 99%
“…Instructors must utilize a number of effective learning tactics to ensure that students understand character education. They can use various tactics (Kusnadi et al, 2022), such as group discussions, games, and group assignments (Siregar et al, 2023), to help students understand and appreciate the essential values of life. Instructors must also ensure that students understand how these ideals apply to everyday life.…”
Section: Discussionmentioning
confidence: 99%
“…t value ≤ α. If the probability of significance is less than 0.05 then H0 is rejected, while if the probability of significance is greater than 0.05 then H0 is accepted (Kusnadi, Oktavia, Sukmasari, & Yuliansyah, 2022).…”
Section: Multiple Linear Regressionmentioning
confidence: 99%