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All Journal Hita Akuntansi dan Keuangan
Ni Komang Tariani
Universitas Hindu Indonesia
Economics, Econometrics & Finance

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Pengaruh Penekanan Anggaran, Asimetri Informasi, Dan Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Ni Komang Tariani; NI Wayan Alit Erlina Wati; Kadek Dewi Padnyawati
Hita Akuntansi dan Keuangan Vol 4 No 3 (2023): Hita Akuntansi dan Keuangan
Publisher : UNHI Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32795/hak.v4i3.3773

Abstract

A budget is an estimate of achieving performance goals by recording estimates of income and expenses measured in monetary units over a specified period of time. Budget estimates use historical data to calculate your budget for the previous year. This indicates that the budget set is not being used optimally. We see that his APBD in Gianyar Regency government is under budget in this province. The purpose of this study was to determine the impact of budget concentration, information asymmetry, and clarity of budget goals on budget coverage. The theory used in this study is agency theory. The data used in this study are primary data from recruitment questionnaires. This survey used a sample of 148 respondents. The analytical technique used is multiple linear regression. This study shows that budget orientation and information asymmetry can have a positive and significant impact on budget slack, whereas budget target clarity does not affect budget slack
Co-Authors Kadek Dewi Padnyawati Ni Wayan Alit Erlinawati