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PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN

E-Jurnal Ekonomi dan Bisnis

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Title PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN
 
Creator Adnyana Putra, Putu
Rasmini, Ni Ketut
Putra Astika, Ida Bagus
 
Subject Participative Budgeting, Tight Budget Control, Ethics, Budgetary Slack
 
Description This study to examine that tight budget control and ethics climate as a moderation variabels  influence the partisipative budgeting on budgetary slack. The research was conducted at 39 SKPD in Tabanan regency. The Sample was taken by disproportionate stratified random sampling. Data collected by survey with distributing questionnaires. The respondents as many as 273 officials from echelon II, III and IV. The regression analysis shows that the moderation of tight budgetary control were able to weaken the effect of budgetary participation on budgetary slack. Ethics able to weaken the effect of budgetary participation on budgetary slack.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2018-01-16
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/28135
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME.07.NO.01.TAHUN 2018; 1-28
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/28135/22145
 
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