ARE LOCAL GOVERNMENTS OVERCONFIDENT WITH THE EFFECT OF BUDGET FORECAST ERRORS ON BUDGET DEVIATION?
This study aims to examine the effect of budget forecast errors on budget deviations moderated by local governments’ overconfidence. The research sample used regency/city governments in Indonesia during the 2017-2019 period. The analysis tool uses Eviews version 10 and SPSS version 22. The results s...
Gardado en:
| Autor Principal: | |
|---|---|
| Formato: | Artigo |
| Idioma: | Inglês |
| Publicado: |
Badan Pemeriksa Keuangan Republik Indonesia
2020-12-01
|
| Series: | Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara |
| Assuntos: | |
| Acceso en liña: | http://jurnal.bpk.go.id/index.php/TAKEN/article/view/480 |
| Tags: |
Sen Etiquetas, Sexa o primeiro en etiquetar este rexistro!
|