Authors:

Ninis Novitasari, Dewa Gede Wirama

Abstract:

“This study aims to determine the effect on the budgetary control budgetary slack and short-term orientation in the manager-star hotels in Badung. Three star hotels and above chosen as the study site because in general with the classification utilizing the budget as a management tool. Samples are taken as many as 110 managers of 67 luxury hotels in Badung, with purposive sampling method. The analysis technique used is a simple linear analysis. These results indicate that the negative effect on the budgetary control budgetary slack and positive effect on short-term orientation managers. With the tight budget control, the slack in the budget can be minimized, but on the other hand tight budget control lead managers will be more oriented towards short-term performance and will hamper long-term innovations.”

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PDF:

https://jurnal.harianregional.com/akuntansi/full-17692

Published

2016-06-09

How To Cite

NOVITASARI, Ninis; WIRAMA, Dewa Gede. PENGARUH PENGENDALIAN ANGGARAN PADA SENJANGAN ANGGARAN DAN ORIENTASI JANGKA PENDEK MANAJER.E-Jurnal Akuntansi, [S.l.], v. 15, n. 3, p. 2024-2051, june 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-17692. Date accessed: 08 Jul. 2024.

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Issue

Vol 15 No 3 (2016)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License