PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN
on
Authors:
Putu Adnyana Putra, Ni Ketut Rasmini, Ida Bagus Putra Astika
Abstract:
“This study to examine that tight budget control and ethics climate as a moderation variabels influence the partisipative budgeting on budgetary slack. The research was conducted at 39 SKPD in Tabanan regency. The Sample was taken by disproportionate stratified random sampling. Data collected by survey with distributing questionnaires. The respondents as many as 273 officials from echelon II, III and IV. The regression analysis shows that the moderation of tight budgetary control were able to weaken the effect of budgetary participation on budgetary slack. Ethics able to weaken the effect of budgetary participation on budgetary slack.”
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PDF:
https://jurnal.harianregional.com/eeb/full-28135
Published
2018-01-16
How To Cite
ADNYANA PUTRA, Putu; RASMINI, Ni Ketut; PUTRA ASTIKA, Ida Bagus. PERAN PENGENDALIAN ANGGARAN KETAT DAN ETIKA MEMODERASI PENGARUH PARTISIPASI PENGANGGARAN PADA SENJANGAN ANGGARAN.E-Jurnal Ekonomi dan Bisnis Universitas Udayana, [S.l.], p. 1-28, jan. 2018. ISSN 2337-3067. Available at: https://ojs.unud.ac.id/index.php/EEB/article/view/28135. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EEB.2018.v07.i01.p01.
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Issue
VOLUME.07.NO.01.TAHUN 2018
Section
Articles
Copyright
This work is licensed under a Creative Commons Attribution 4.0 International License
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