ANGGARAN BERBASIS KINERJA, SUMBER DAYA MANUSIA, DAN KUALITAS ANGGARAN SKPD (Suatu Pengujian Struktural)
The aims of this study are to examine and analyze the effect of implementation of performance based budgeting, and quality of human resources to regional work unit’s (SKPD) budget qualities. Goal setting theory and agency theory are used to explain the phenomenon of budget qualities. The number of r...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Muhammadiyah University Press
2017-04-01
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| Series: | Riset Akuntansi dan Keuangan Indonesia |
| Online Access: | http://journals.ums.ac.id/index.php/reaksi/article/view/3621 |