Authors:

Meli Yuli Ana, Ni Made Dwi Ratnadi

Abstract:

“This study aimed to get empirical evidence of the ambiguity of the role as a moderating influence on the budgetary participation BPR budget gap in Denpasar. This study was conducted in 21 rural banks in Denpasar with a survey method using a questionnaire. The number of samples analyzed was 105 respondents using purposive sampling method of sampling. The analysis technique used in this study is Moderated regression analysis (MRA). The research proves that the ambiguity of the role of budgetary participation weakens the negative relationship in RB budget gap in Denpasar. This means that the higher the level of ambiguity of the role that managers who participate in the budgeting process led to increasing budget gap.”

Keywords

Keyword Not Available

Downloads:

Download data is not yet available.

References

References Not Available

PDF:

https://jurnal.harianregional.com/akuntansi/full-21671

Published

2016-07-13

How To Cite

ANA, Meli Yuli; RATNADI, Ni Made Dwi. PENGARUH PARTISIPASI PENGANGGARAN PADA KESENJANGAN ANGGARAN DENGAN AMBIGUITAS PERAN SEBAGAI VARIABEL PEMODERASI.E-Jurnal Akuntansi, [S.l.], v. 16, n. 1, p. 781-811, july 2016. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-21671. Date accessed: 02 Jun. 2025.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 16 No 1 (2016)

Section

Articles

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