Pengaruh Keterbatasan Sumber Daya Manusia, Budaya Organisasi, Komitmen Organisasi dan Penekanan Anggaran terhadap Senjangan Angggaran pada Pemerintah Kota Medan

Abstract

This research aims to determine the effect of limited human resources, organizational culture, organizational commitment, and budget emphasis on budgetary slack at Work Units (OPD) of Medan City Government. The population in this research are 55 OPD those are involved in the budgeting process at Medan City Government. The number of samples in this research are 104 people from 26 OPD with purposive sampling techniques. Research data were obtained using survey method by distributing questionnaires directly to respondents. The data were analyzed using multiple linear regression analysis method. The results of this research show that simultaneously limited human resources, organizational culture, organizational commitment, and budget emphasis have a significant effect on budgetary slack at OPD of Medan City Government. The partial test shows that limited human resources did not affect the budgetary slack at OPD of Medan City Government, organizational culture had a negative and significant effect while organizational commitment, and budget emphasis each had a positive and significant effect on budgetary slack at OPD of Medan City Government