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