PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)

PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)

This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Usi...

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Bibliographic Details
Main Authors: Suleman H. A. Kahar, Asrudin Hormati
Format: Article
Language:English
Published: Universitas Diponegoro 2018-03-01
Series:Jurnal Akuntansi dan Auditing
Subjects:
participatory budgeting, ethics optimism, budget emphasis, budget slack, and managerial performance
Online Access:https://ejournal.undip.ac.id/index.php/akuditi/article/view/18224

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