Budget Revisions, Budget Participation, Difficulty Level of Budget Targets and Budget Effectiveness at Star Hotels in Denpasar City

Abstract

This study aims to obtain empirical evidence of the effect of budget
revisions, budget participation, and the level of difficulty of budget
targets on budget effectiveness at star hotels in Denpasar City. In this
study the dependent variable is Budget Effectiveness, while the
independent variables in this study are Budget Revision, Budget
Participation and Difficulty Level of Budget Targets. The method used
is incidental sampling, namely conducting a survey by distributing
questionnaires to respondents using (google form). The method of
determining the sample uses the incidental sampling approach. The data
analysis technique uses multiple linear regression. The results show that
the Budget Revision has a positive and insignificant effect on Budget
Effectiveness, Budget Participation has a positive and significant effect
on Budget Effectiveness, and the Difficulty Level of Budget Targets has
a positive and significant effect on Budget Effectiveness.