Author Archives: Adriansyah, SE., M.Si

Budget
Measurement technique using the budget by the company using an instrument that was developed from a variety of literature (Hansen and Mowen, 2005; Atkinson et al, 2001; Kaplan and Atkinson, 1998; Mulyadi, 2001; Riwayadi; 2006) which consists of 10 items variable. The use of accounting techniques by the company for five years was measured with five Likert scale was adopted from Chenhall and Smith (1998) in Pavlatos and Paggios (2009). Scale used to determine the use of techniques is one to never to very often at 5 scale. Continue reading →