Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Anak Agung Istri Maharani
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN Anak Agung Istri Maharani; Putu Agus Ardiana
E-Jurnal Akuntansi Vol 12 No 3 (2015)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Budgeting has an impact on human behavior such as the creation of budgetary slack. Budgetary slack is the difference between the stated budget and honestly the best estimate that can be predicted . The study aims to determine the effect of budget participation , information asymmetry , as well as organizational culture on budgetary slack in Badung regency Credit Unions . In order to achieve this goal of data analysis techniques used multiple linear regression , test F - test and t test. Data collection method used here is based on questionnaires, distributed to administrators , managers , and members of credit unions in Badung . Based on the results of analysis of budget participation and information asymmetry positive effect on budgetary slack in savings and credit cooperatives in Badung while organizational culture had no effect on budgetary slack in savings and credit cooperatives in Badung .
Co-Authors Putu Agus Ardiana