Analisis Procedural Justice, Distributive Justice, Balance Of Accountability and Psychological Safety Terhadap Kualitas Anggaran

Wahyuningsih, Merliana (2024) Analisis Procedural Justice, Distributive Justice, Balance Of Accountability and Psychological Safety Terhadap Kualitas Anggaran. Jurnal thesis, Sekolah Tinggi Ilmu Ekonomi YKPN Yogyakarta.

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Abstract

Budgeting is a process of planning the use of resources to achieve a goal, but this process has drawn criticism because the resulting budget is irrelevant and not strategic. In Indonesia, budget preparation is carried out through Musrenbang, development conference to support the achievement justice and proportional budget. The method used in this research is multiple regression analysis using SPSS software. The research results representation that procedural justice has a big influence in the initial budget preparation process to support conformity and consistency. Distributive justice has a role and coordination between departments, most of the budget that has been prepared can be absorbed optimally and right on target according to the measure. Balance of accountability and psychological safety, the program accountability process is according to plan and task implementers are comfortable in exercise their duties. In implementing the budget, accountability can be carried out clearly and properly documented appropriate.

Item Type: Thesis (Jurnal)
Additional Information: Tesis dapat dibaca di Perpustakaan dengan Call Number WAH A 613/2024
Uncontrolled Keywords: procedural justice, distributive justice, balance of accountability and psychological safety, budget quality
Subjects: AKUNTANSI > Analisis Laporan Keuangan
Divisions: Program Pasca Sarjana > Jurnal Tesis Magister Akuntansi
Depositing User: Unnamed user with email webmaster@stieykpn.ac.id
Date Deposited: 08 Jul 2024 08:15
Last Modified: 08 Jul 2024 08:15
URI: http://repositorybaru.stieykpn.ac.id/id/eprint/2477

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