PENGARUH FAKTOR-FAKTOR KONTEKSTUAL TERHADAP PERSEPSIAN PENYERAPAN ANGGARAN TERKAIT PENGADAAN BARANG/JASA
This study examines the effect of contextual factors such as knowledge of regulatory, management commitment, and environmental bureaucracy on budget absorption related to the procurement of goods/services. Institutional theory and expectancy theory are used to explain the phenomenon of budget absorp...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Indonesia
2014-12-01
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| Series: | JAKI (Jurnal Akuntansi dan Keuangan Indonesia) |
| Subjects: | |
| Online Access: | http://jaki.ui.ac.id/index.php/home/article/view/293/293 |