Jurnal Fairness
Vol. 5 No. 3 (2015)

FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN DI PEMERINTAH DAERAH

Fadli Fadli (Fakultas Ekonomi dan Bisnis Universitas Bengkulu)



Article Info

Publish Date
01 Apr 2021

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.

Copyrights © 2015






Journal Info

Abbrev

fairness

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Fairness (JF) merupakan jurnal yang memiliki ISSN: 2303-0372 (Online) 2303-0348 (Print) merupakan peer-reviewed journal yang mempublikasikan artikel-artikel ilmiah dalam bidang Akuntansi. Artikel-artikel yang dipublikasikan di JF meliputi hasil penelitian ilmiah asli (prioritas utama), ...