PENGARUH KOMITMEN, KETIDAKPASTIAN LINGKUNGAN, DAN PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN ( Studi Pada Organisasi Perangkat Daerah Kota Palopo )

Hatta, Putri Cahyani (2023) PENGARUH KOMITMEN, KETIDAKPASTIAN LINGKUNGAN, DAN PARTISIPASI ANGGARAN TERHADAP KESENJANGAN ANGGARAN ( Studi Pada Organisasi Perangkat Daerah Kota Palopo ). Skripsi thesis, UNIVERSITAS MUHAMMADIYAH PALOPO.

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Abstract

This study aims to examine the effect of commitment, environmental uncertainty, and budgetary participation on budgetary gaps (Study on Regional Apparatus Organizations in the City of Palopo). The method of data collection used is primary data. The population in this study were all Regional Apparatus Organizations in the city of Palopo, totaling 50 OPD in the city of Palopo and the determination of the sample using purposive sampling with a total sample of 100. The data analysis technique used was multiple linear analysis. Based on the results of multiple linear analysis shows that Commitment has no significant effect on the budget gap, environmental uncertainty has no significant effect on the budget gap and budget participation has a significant effect on the budget gap. Keywords: Commitment, Environmental Uncertainty, Budget Participation

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