Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity
The research purpose is to analyze effect of external pressures, environmental uncertainty, budget quality, locus of control and value for money on budget goals clarity, then to test value for money and locus of control to moderate the relationship between external pressure, environmental uncertaint...
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| Format: | Article |
| Language: | Indonesian |
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Universitas Negeri Surabaya
2020-10-01
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| Series: | Akrual: Jurnal Akuntansi |
| Subjects: | |
| Online Access: | https://journal.unesa.ac.id/index.php/aj/article/view/10295 |
| _version_ | 1811240683912036352 |
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| author | Tumpal Manik |
| author_facet | Tumpal Manik |
| author_sort | Tumpal Manik |
| collection | DOAJ |
| description | The research purpose is to analyze effect of external pressures, environmental uncertainty, budget quality, locus of control and value for money on budget goals clarity, then to test value for money and locus of control to moderate the relationship between external pressure, environmental uncertainty, quality budget against clarity on budget goals clarity. The research was conducted in Kepulauan Riau Province, used 85 data questionnaires getting from despondences. the first Data processing used classical assumption test, validity and reliability test, and then testing hypothesis test of used t-test and f-test. Empirically, the first to investigate the statistical results of research hypothesis shown that external pressure is a significant positive effect on budget goals clarity; second, environmental uncertainty is a positive significant effect on budget goals clarity; fourth, the budget quality is a significant positive effect budget goals clarity; third, value for money is a positive significant effect on budget goals clarity; fourth, Then the results of the moderation test show that the value for many can weaken the relationship between external pressure and environmental uncertainty on budget goals clarity, but value for many can be to improve relationship between budget quality on budget goals clarity. The final Empirical test to shown that locus of control is not moderating variable between external pressure, environmental uncertainty on budget goals clarity. |
| first_indexed | 2024-04-12T13:24:37Z |
| format | Article |
| id | doaj.art-e9f0cefaf87143fe85b38c0f3b2c6e60 |
| institution | Directory Open Access Journal |
| issn | 2085-9643 2502-6380 |
| language | Indonesian |
| last_indexed | 2024-04-12T13:24:37Z |
| publishDate | 2020-10-01 |
| publisher | Universitas Negeri Surabaya |
| record_format | Article |
| series | Akrual: Jurnal Akuntansi |
| spelling | doaj.art-e9f0cefaf87143fe85b38c0f3b2c6e602022-12-22T03:31:23ZindUniversitas Negeri SurabayaAkrual: Jurnal Akuntansi2085-96432502-63802020-10-01121344810.26740/jaj.v12n1.p34-488103Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals ClarityTumpal Manik0Accounting Departement, Faculty of Economics, Universitas Maritim Raja Ali HajiThe research purpose is to analyze effect of external pressures, environmental uncertainty, budget quality, locus of control and value for money on budget goals clarity, then to test value for money and locus of control to moderate the relationship between external pressure, environmental uncertainty, quality budget against clarity on budget goals clarity. The research was conducted in Kepulauan Riau Province, used 85 data questionnaires getting from despondences. the first Data processing used classical assumption test, validity and reliability test, and then testing hypothesis test of used t-test and f-test. Empirically, the first to investigate the statistical results of research hypothesis shown that external pressure is a significant positive effect on budget goals clarity; second, environmental uncertainty is a positive significant effect on budget goals clarity; fourth, the budget quality is a significant positive effect budget goals clarity; third, value for money is a positive significant effect on budget goals clarity; fourth, Then the results of the moderation test show that the value for many can weaken the relationship between external pressure and environmental uncertainty on budget goals clarity, but value for many can be to improve relationship between budget quality on budget goals clarity. The final Empirical test to shown that locus of control is not moderating variable between external pressure, environmental uncertainty on budget goals clarity.https://journal.unesa.ac.id/index.php/aj/article/view/10295budget goals clarityvalue for moneyexternal pressureenvironmental uncertainty |
| spellingShingle | Tumpal Manik Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity Akrual: Jurnal Akuntansi budget goals clarity value for money external pressure environmental uncertainty |
| title | Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity |
| title_full | Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity |
| title_fullStr | Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity |
| title_full_unstemmed | Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity |
| title_short | Value for Money Moderates External Pressure, Environmental Uncertainty on Budget Goals Clarity |
| title_sort | value for money moderates external pressure environmental uncertainty on budget goals clarity |
| topic | budget goals clarity value for money external pressure environmental uncertainty |
| url | https://journal.unesa.ac.id/index.php/aj/article/view/10295 |
| work_keys_str_mv | AT tumpalmanik valueformoneymoderatesexternalpressureenvironmentaluncertaintyonbudgetgoalsclarity |