PENGARUH ETIKA, KOMITMEN, DAN TRUST TERHADAP BUDGETARY SLACK (Studi Empiris Pada BPOM dan BAPELKES Kota Padang)

Abstract

The role of budget in organization causes needing participation from all of members’ organization when the budget was assignment. All lot of budgets do not often use with good when result disadvantages purpose. This case happens if employee wants seeing good job of manager and think budget as an emphasis to reach the purpose. The purpose of this research is to prove empiric about the effect of attitude, commitment and trust toward Budgetary Slack. 65 person of employee BPOM and BAPELKES city follow participation as respondent of the research. The data is collected with given direct questionnaires to respondent. The tool of statistic formula that is used to exam hypothesis which is Twin Linear Regression Formula with helping computer program of SPSS version 16.0. The result of hypothesis shows that is got significant effect of attitude variable and Trust toward Budgetary Slack. Meanwhile, commitments variables do not have effects which are significant of Budgetary Slack.

Keyword: Attitude, Commitment, Trust, Budgetary Slack