Murhaban, Murhaban and Rayyan, Firdaus and Nasir, Muhammad Nasir and Jumadil, Saputra (2019) Lembar Review (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: | 24 Nov 2020 08:59 |
| Last Modified: | 24 Nov 2020 08:59 |
| URI: | http://repository.unimal.ac.id/id/eprint/6186 |
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