PENGARUH KEJELASAN SASARAN ANGGARAN, ETIKA, DAN KEPERCAYAAN DIRI PADA SENJANGAN ANGGARAN

  • Anak Agung Adi Biantara Universitas Udayana
  • IG.A.M Asri Dwija Putri Fakultas Ekonomi dan Bisnis Universitas Udayana, Bali, Indonesia

Abstract

Budget on the public sector with regard to the determination of the amount of funds allocated to each program and structured activities which use the funds belonging to the community. Good budgeting requires the participation of members of the organization. This study outlines the influence of Clarity Target Budget, Ethics, and Self Esteem In Budgetary Slack In Badung Regency Government. The population in this study was 684 competent authorities in the preparation of the budget in Badung Regency Government. The data was collected using a questionnaire with a random sampling method. Based on the analysis it was found that the variable budget goal clarity has a positive effect on the budgetary slack, variable ethics, and self esteem negative effect on the budgetary slack.

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Published
2014-11-13
How to Cite
BIANTARA, Anak Agung Adi; DWIJA PUTRI, IG.A.M Asri. PENGARUH KEJELASAN SASARAN ANGGARAN, ETIKA, DAN KEPERCAYAAN DIRI PADA SENJANGAN ANGGARAN. E-Jurnal Akuntansi, [S.l.], v. 9, n. 2, p. 385-391, nov. 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/9152>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

budget: ethics: and self esteem