BUDGET FORECAST ERRORS AND BUDGET DEVIATION: FINANCIAL CAPABILITY INDEX AS MODERATING VARIABLE
The lack of accounting literature that links budget supervision or control with budget realization allows the author to conduct this study. In addition, the main issue of this study is the failure of the local government in planning, implementing and being responsible for the budget resulting in bu...
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| Format: | Article |
| Language: | English |
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Badan Pemeriksa Keuangan Republik Indonesia
2019-12-01
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| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
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| Online Access: | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/353 |