PENGARUH PARTISIPASI PENGANGGARAN, PENEKANAN ANGGARAN, KAPASITAS INDIVIDU, DAN KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN - Erina, Ni Putu Dewik (Accounting Department,Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region, 2016)