Jurnal Akuntansi Aktual
VOLUME 3, NOMOR 4, JUNI 2016

PENGARUH DUA DIMENSI PENGANGGARAN PARTISIPATIF TERHADAP SLACK ANGGARAN DENGAN TRUST SEBAGAI VARIABEL INTERVENING (Studi Kasus Pada Pemerintah Kota Cilegon)

Ulyadi . (Unknown)

Article Info

Publish Date
10 Apr 2019

Abstract

Abstract:This research purposes to examine and analyze the effect of two-dimensional on participa-tory budgeting to the budgetary slack through trusts. The research proves that the influence of the twodimensions of participatory budgeting only budget influence that can reducebudgetary slack, the two-dimensional on participatory budgeting can enhance trust regulator-budgeting and trust can reducethe potential slack in the budget formulation, but trust is not an intervening variable between the two-dimensional on participatory budgeting with budgetary slack.Keywords: trust, budgetary slack,psychological contract theory

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Journal Info
Jurnal Akuntansi Aktual
Website

Abbrev

jaa

Publisher

Universitas Negeri Malang

Subject

Economics, Econometrics & Finance Social Sciences

Description

Jurnal Akuntansi Aktual (p-ISSN: 2087-9695; e-ISSN: 2580-1015) is a peer-reviewed journal published by Department of Accounting, Faculty of Economics, Universitas Negeri Malang on a regular basis (January and June). Jurnal Akuntansi Aktual encourages academics and (or) researchers to disseminate the ...