PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP JOB RELEVANT INFORMATION SERTA IMPLIKASINYA PADA SENJANGAN ANGGARAN (STUDI PADA PEMERINTAH DAERAH KABUPATEN BIREUEN)
ABSTRACT: The purposes of this
research were to know: (1) the effect of budgetary participation on budget
objective clarity; (2) the effect between budgetary participation and the
clarity of budget objectives on job relevant information simultaneously and
partially; (3) the effect of budget, budget objective clarity, and job relevant
information on budgetary slack either simultaneously and partially. The result
showed that the budgetary participation affected the budget objective clarity.
The result also showed that budgetary participation and budget objective
clarity influenced simultaneously and partially on job relevant information.
The Budgetary participation, budget objective clarity and job relevant
information affected simultaneously and partially the budgetary slack.
Keywords: Budgetary
Participation, Budget objective Clarity, Job Relevant Information, Budgetary
Slack
Penulis: Rida Fani Bulan
Kode Jurnal: jpakuntansidd110077
