BUDGET RATCHETING IN GOVERNMENTAL BUDGETING: AN EMPIRICAL INVESTIGATION

Previous literature has documented various aspects of behavior in the budgeting process. Behavioral problems that are often discussed include budgetary slack and opportunistic behavior that occur due to information asymmetry. However, there is little attention to behavioral problems in previous stu...

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Bibliographic Details
Main Author: Fauzan Misra
Format: Article
Language:English
Published: Badan Pemeriksa Keuangan Republik Indonesia 2020-06-01
Series:Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara
Subjects:
Online Access:http://jurnal.bpk.go.id/index.php/TAKEN/article/view/400