The Relationship of Budget Target, Budget Emphasis, and Ethics on Budget Gaps

• Murhaban, Rayyan Firdaus, M. Natsir Mahmud Nur, Hidyatussadhikin, Jumadil Saputra Department of Accounting, Faculty of Economics and Business, University of Malikussaleh, 24351 Lhokseumawe, Aceh-Indonesia

Palabras clave: Budget gap, target, clarity, emphasis

Resumen

This study aims to determine the effect of budget target clarity,
budget emphasis, and ethics on the budget gaps via a multiple linear
regression analysis performed by using SPSS 23. The results indicate
that budget target clarity and ethics has a significant negative effect on
the budget gaps while the budget emphasis has a significant positive
effect on the budget gaps. In conclusion, a good, specific and
measurable budget target clarity can reduce the emergence of budget
gaps in the SKPD of Lhokseumawe City.