ANALISIS PENGARUH PENGANGGARAN DAN PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KESENJANGAN ANGGARAN

Abstrak

This study was conducted with the aim of analyzing the influence and impact of budgeting and participation in budgeting on the possibility of budget gaps that have been polemic in matters related to the budget. This research was conducted with a quantitative approach that focuses on testing hypotheses with statistical methods. The sample in this study was a number of managers who were authorized in the budget preparation process in PG Rajawali Krebet Malang district as many as 37 people. The test tool used was multiple linear regression analysis techniques with SPPS 24.0 software. the results of the study indicate that the budgeting and budgetary participation variables influence the gaps that might be added to the meaning of the authorities in the budgeting process so that they will reduce the gaps that might occur