Fadli, Fadli (2015) FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI PEMERINTAH DAERAH. FAIRNESS, 5 (3). pp. 87-96. ISSN 2303-0348
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Abstract
This study aims to: examine the influencing of participatory budgeting, budget goal clarity, and
organizational commitment on budgetary slack of government agency unit. A total of 172 officials of
echelon 2, 3, and 4 of government agency unit were selected as a sample of this study. The data used in this
study are primary data by collecting data through questionnaires. The study found that participatory
budgeting, budget goal clarity, and organizational commitment negatively affect budgetary slack of
government agency unit. This findings imply that the government agency unit budget slack could be reduced
since those organization provide budget by involving all official mainly echelon 2, 3 and 4, defined clearly
organization goal, and higher organization commitment.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > HF Commerce > HF5601 Accounting |
| Divisions: | Faculty of Economy > Journal |
| Depositing User: | UPT Perpustakaan Universitas Bengkulu |
| Date Deposited: | 06 Apr 2023 02:52 |
| Last Modified: | 06 Apr 2023 02:52 |
| URI: | https://repository.unib.ac.id/id/eprint/11756 |
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