Jurnal Riset Akuntansi Soedirman
Vol 2 No 1 (2023): JURNAL RISET AKUNTANSI SOEDIRMAN (JRAS)

PARTICIPATORY BUDGETING, BUDGET CONTROL, STANDARD OPERATING PROCEDURE ON DYSFUNCTIONAL BEHAVIOR

Lego Waspodo (Universitas Lampung)
Dona Primasari (FEB Unsoed)



Article Info

Publish Date
01 Jun 2023

Abstract

This paper aims to investigate the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour on local government . The research method used is the population of the local government in Bandar Lampung. Sampling technique using nonprobability or not random with the purposive sampling method.Tool analysis using SPSS. The paper ends with a set of hypotheses requiring further research. The paper finds that budgetary participation and standard operating procedures simultaneously affect on dysfunctional behaviour of the local government in Bandar Lampung. Budget ontrol measures partially negatively affects the provincial government's dysfunctional behaviour in Bandar Lampung. This paper provides the influence of budgetary participation, budget control, and local government standard operating procedures toward dysfunctional behaviour. It examines dysfunctional behaviour on local government performance in Bandar Lampung, Indonesia.

Copyrights © 2023






Journal Info

Abbrev

jras

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Riset Akuntansi Soedirman (JRAS) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics and Business, Universitas Jenderal Soedirman twice a year (June and December). JRAS aims to publish articles in the field of accounting and finance that provide the ...