Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal E-JURNAL AKUNTANSI
Ida Bagus Wiswa Netra
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 KARAKTER PERSONAL, REPUTASI, DAN SELF ESTEEM TERHADAP SENJANGAN ANGGARAN Ida Bagus Wiswa Netra; I Gst Ayu Eka Damayanthi
E-Jurnal Akuntansi Vol 19 No 2 (2017)
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

The budget process are affecting the behavior of individuals to undertake budgetary slack. The purpose of this study was to determine the influence of personal character, reputation and self-esteem of the budgetary slack in Klungkung regency. The population in this study is the Head of Department, Head of Sub Division of Finance, and Head of Sub Division of Planning contained in Department 12 in Klungkung regency. The method used in the determination of the sample is nonprobability sampling method with purposive sampling technique. The data collection was conducted by questionnaire. The analysis technique used is multiple linear regression. Based on the analysis found that variables personal character, reputation and self-esteem negatively affect budgetary slack, which means that the more optimistic personal character possessed the possibility of budgetary slack would be lower. The higher the reputation and self-esteem, then the possibility of budgetary slack became.
Co-Authors I Gusti Ayu Eka Damayanthi