PENGARUH GAYA KEPEMIMPINAN, DESENTRALISASI DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS DENGAN UKURAN SKPD SEBAGAI VARIABEL MODERATING

NUR, MOCHAMAD (2017) PENGARUH GAYA KEPEMIMPINAN, DESENTRALISASI DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP AKUNTABILITAS DENGAN UKURAN SKPD SEBAGAI VARIABEL MODERATING. PhD thesis, Universitas Sebelas Maret.

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    Abstract

    The purpose of this study is to examine influence of leadership style, decentralization and budget participation on accountability with SKPD size as moderating variable. This study uses a survey method with the populations is employees who occupy positions of Echelon II, III, IV in Tana Tidung Regency. Sampling procedure is convenience sampling method producing 73 respondents. Method of analysis is multiple regression analysis. The results show that: leadership style and budget participation have a positive and significant effect on accountability in Tana Tidung Regency. In contrast, decentralization has no significant effect on accountability in Tana Tidung Regency. In terms of interaction variable, the interaction of leadership style with SKPD size has a positive and significant effect on accountability. In addition, the interaction of decentralization with SKPD size has a positive and significant effect on accountability. In contrast, the interaction of budget participation with SKPD size has no significant effect on accountability. Keywords: Leadership style, decentralization, budget participation, SKPD size, accountability.

    Item Type: Thesis (PhD)
    Subjects: H Social Sciences > HF Commerce > HF5601 Accounting
    Divisions: Pasca Sarjana > Magister
    Pasca Sarjana > Magister > Akuntansi - S2
    Depositing User: Retno Andriani
    Date Deposited: 24 Mar 2017 14:04
    Last Modified: 24 Mar 2017 14:04
    URI: https://eprints.uns.ac.id/id/eprint/32279

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