Budget Revisions, Budget Participation, Difficulty Level of Budget Targets and Budget Effectiveness at Star Hotels in Denpasar City

Km. Sri Aprianti Jw (Faculty of Economics and Business, Universitas Udayana, Indonesia)
I Gusti Ayu Made Asri Dwija Putri (Faculty of Economics and Business, Universitas Udayana, Indonesia)

E-Jurnal Akuntansi
Vol. 34 No. 12 (2024)

This study aims to obtain empirical evidence of the effect of budgetrevisions, budget participation, and the level of difficulty of budgettargets on budget effectiveness at star hotels in Denpasar City. In thisstudy the dependent variable is Budget Effectiveness, while theindependent variables in this study are Budget Revision, BudgetParticipation and Difficulty Level of Budget Targets. The method usedis incidental sampling, namely conducting a survey by distributingquestionnaires to respondents using (google form). The method ofdetermining the sample uses the incidental sampling approach. The dataanalysis technique uses multiple linear regression. The results show thatthe Budget Revision has a positive and insignificant effect on BudgetEffectiveness, Budget Participation has a positive and significant effecton Budget Effectiveness, and the Difficulty Level of Budget Targets hasa positive and significant effect on Budget Effectiveness.