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...

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Bibliographic Details
Main Authors: Nhazib Alqais Junjunan, Agung Yulianto
Format: Article
Language:Indonesian
Published: Lembaga Penelitian Universitas Swadaya Gunung Jati 2019-06-01
Series:Jurnal Kajian Akuntansi
Online Access:https://jurnal.ugj.ac.id/index.php/jka/article/view/2133

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