CD Skripsi
Pengaruh Partisipasi Anggaran, Informasi Asimetri, Penekanan Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran (Penelitian Pada Opd Pemerintahan Kabupaten Indragiri Hulu Tahun 2021)
ABSTRACT
This study aims to determine the effect of budget participation, information
asymmetry, budget emphasis, and clarity of budget targets on budget gaps in the
OPD of the Indragiri Hulu Regency Government. The population in this study is
the Regional Apparatus Organization (OPD) in Indragiri Hulu Regency totaling
30 OPD consisting of the secretariat, Inspectorate, Agency, Service. Data was
collected by distributing questionnaires given to 90 respondents. The analytical
tool used is multiple linear regression analysis using SPSS version 23 program.
The results of this study indicate that Budget Participation, Information
Asymmetry, Budget Emphasis, and Clarity of Budget Targets have a significant
effect on Budgetary Gaps.
Keywords : Budget Participation, Information Asymmetry, Budget Emphasis,
Clarity of Budget Targets, Budgetary Gaps.
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