PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, PENEKANAN ANGGARAN, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN

(Studi Kasus: Organisasi Perangkat Daerah Kabupaten Tabanan)

  • Ni Luh Mutia Putri Universitas Hindu Indonesia
  • Cokorda Gde Bayu Putra Universitas Hindu Indonesia
Keywords: Budgetary participation, Budget emphasis, Task complexity and Budget gaps.

Abstract

Budget slack is the difference between the reported budget report and the budget that is not
in accordance with the best entities of an organization. This study aims to examine how the
influence of budgetary participation, budget emphasis, and task complexity on budget gaps. The
population in this study were all employees in the SKPD Tabanan Regency. This research is
quantitative and meanwhile the sample technique used is purposive sampling, with this the
research sample produced is a total of 57 employees. The analytical method used in this research
is multiple linear regression analysis. The hypothesis was tested using t-test with a significance
level of 5%. Based on the results of the analysis test simultaneously the influence of budgetary
participation, budget emphasis, and task complexity significantly affect the budget gap, and
partially the influence of budgetary participation, budget emphasis, and task complexity have a
positive and significant effect on the budget gap.

Published
2022-01-25
How to Cite
Mutia Putri, N. L., & Bayu Putra, C. G. (2022). PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, PENEKANAN ANGGARAN, DAN KOMPLEKSITAS TUGAS TERHADAP KESENJANGAN ANGGARAN. Hita Akuntansi Dan Keuangan, 3(1), 358-368. https://doi.org/10.32795/hak.v3i1.2312