PENGARUH TEKANAN KETAATAN DAN TANGGUNG JAWAB PERSEPSIAN TERHADAP BUDGETARY SLACK

This study aims to examine: (1) Effect of pressure adherence to budgetary slack (2) The effect of perceived responsibility to the budgetary slack. This study is an experimental research using participant S1 Accounting Study Program Student forces in 2013, the Faculty of Economics and Business at the University Bengkulu.partisipan in this study as many as 78 people consisting of 39 and 39 there is pressure obedience without pressure obedience. In this study, using a quasi-experimental research (quasi experiment). Methods of data analysis used to test the hypothesis of this study is to test the independent sample t-test and multiple linear regression with SPSS 16. The results of this study indicate that the pressure adherence to budgetary slack and responsibilities perceived no influence on budgetary slack