| dc.contributor |
Fakultas Ekonomi dan Bisnis |
|
| dc.creator |
Qolbunsalim, Gahara Balqis |
|
| dc.date |
2019-01-25 |
|
| dc.date.accessioned |
2019-09-12T07:05:15Z |
|
| dc.date.available |
2019-09-12T07:05:15Z |
|
| dc.identifier |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/15156 |
|
| dc.identifier.uri |
http://hdl.handle.net/123456789/24927 |
|
| dc.description |
Abstract.This study focuses on aspects of the behavior of managers in the financial sector towards the tendency to create budgetary slack with research variables controlling the budget, budgetary slack and short-term managerial orientation. Researchers are interested in budget control and budgetary slack because these two variables are a characteristic of budgeting. This study aims to determine whether there is an effect of budget control on budgetary slack and to find out whether there is an influence between budget control over short-term managerial orientation in the 3 service agencies in the city of Bandung. Data sources in this study use primary data sources with data collection techniques the questionnaire used. The technique of determining the sample in this study used non-probability sampling techniques by saturated sampling, the number of samples was 35 respondents in the Education Office, the Transportation Agency and the Service of the Civil Service Police Unit. The statistical technique used in hypothesis testing is simple linear regression analysis. The results showed that budget control had an effect on budgetary slack, and budget control had an effect on short-term managerial orientation at 3 official institutions in the city of Bandung.Keywords: Budget Control, Budget Slack, Short Term Managerial Orientation |
|
| dc.format |
application/pdf |
|
| dc.language |
eng |
|
| dc.publisher |
Universitas Islam Bandung |
|
| dc.relation |
http://karyailmiah.unisba.ac.id/index.php/akuntansi/article/view/15156/pdf |
|
| dc.rights |
Copyright (c) 2019 Prosiding Akuntansi |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 1, Prosiding Akuntansi (Februari, 2019); 7-15 |
|
| dc.source |
Prosiding Akuntansi; Vol 5, No 1, Prosiding Akuntansi (Februari, 2019); 7-15 |
|
| dc.source |
2460-6561 |
|
| dc.subject |
Akuntansi |
|
| dc.subject |
|
|
| dc.title |
Pengaruh Pengendalian Anggaran terhadap Senjangan Anggaran dan Orientasi Manajerial Jangka Pendek |
|
| dc.type |
info:eu-repo/semantics/article |
|
| dc.type |
info:eu-repo/semantics/publishedVersion |
|
| dc.type |
Peer-reviewed Article |
|
| dc.type |
Kuantitatif |
|