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All Journal E-JURNAL AKUNTANSI
Km Sri Aprianti Jw
Fakultas Ekonomi dan Bisnis Universitas Udayana, Indonesia
Economics, Econometrics & Finance

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Pengaruh Revisi Anggaran, Partisipasi Anggaran dan Tingkat Kesulitan Terhadap Pencapaian Anggaran yang Efektif pada Hotel Berbintang di Kota Denpasar. Km Sri Aprianti Jw; I Gusti Ayu Made Asri Dwija Putri
E-Jurnal Akuntansi Vol 34 No 12 (2024)
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 | DOI: 10.24843/EJA.2024.v34.i12.p20

Abstract

This study aims to obtain empirical evidence of the effect of budget revisions, budget participation, and the level of difficulty of budget targets on budget effectiveness at star hotels in Denpasar City. In this study the dependent variable is Budget Effectiveness, while the independent variables in this study are Budget Revision, Budget Participation and Difficulty Level of Budget Targets. The method used is incidental sampling, namely conducting a survey by distributing questionnaires to respondents using (google form). The method of determining the sample uses the incidental sampling approach. The data analysis technique uses multiple linear regression. The results show that the Budget Revision has a positive and insignificant effect on Budget Effectiveness, Budget Participation has a positive and significant effect on Budget Effectiveness, and the Difficulty Level of Budget Targets has a positive and significant effect on Budget Effectiveness.
Co-Authors I Gusti Ayu Made Asri Dwija Putri