Murhaban, Murhaban and Rayyan, Firdaus and Nasir, Muhammad Nasir and Jumadil, Saputra (2019) The Relationship of Budget Target, Budget Emphasis, and Ethics on Budget Gaps. OPCION, 35 (89). pp. 532-554. ISSN 1012-1587
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Abstract
This study aims to determine the effect of budget target clarity, budget emphasis, and ethics on the budget gaps via a multiple linear regression analysis performed by using SPSS 23. The results indicate that budget target clarity and ethics has a significant negative effect on the budget gaps while the budget emphasis has a significant positive effect on the budget gaps. In conclusion, a good, specific and measurable budget target clarity can reduce the emergence of budget gaps in the SKPD of Lhokseumawe City. Keywords: Budget gap, target, clarity, emphasis.
| Item Type: | Article |
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| Subjects: | E Economy, Accounting, Development > E11 Economy (General) |
| Depositing User: | Mr. Murhaban Murhaban |
| Date Deposited: | 16 Nov 2020 02:13 |
| Last Modified: | 16 Nov 2020 02:13 |
| URI: | http://repository.unimal.ac.id/id/eprint/6158 |
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