Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit
Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives. This article aims to analyze the impact of budget participation and budget emphasis partial to slack budget...
Main Authors: | , |
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Format: | Article |
Language: | Indonesian |
Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2019-06-01
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Series: | Jurnal Kajian Akuntansi |
Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/2133 |