Results 11 to 20 of about 1,716,912 (287)
International Journal of Academe and Industry Research, 2023 Budgets are important for owners and management in planning, controlling and serving as the basis for measuring performance. In the budgeting process, management often acts unethically, such as making budgetary slack and manipulating data.
Vega Febryandoko, Yenni Carolina
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EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK WITH MODERATION VARIABLES ARE ORGANIZATIONAL CULTURE, ENVIRONMENTAL UNCERTAINTY AND INFORMATIONASYMMETRY [PDF]
Jurnal Ekonomi dan Bisnis Indonesia, 2018 ABSTRACT The problems of this research is occurred in previous studies on the influence of budgetary participation on budgetary slack and high budgetary slack happened at Hospital of Sumbawa Besar become the motivation in this research. Data collection was done through the distribution of questionnaires to the responden,from 48 questionnaires ...
Rizqi, Reza Muhammad
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The coordinating role of budgetary participation : rationalistic and institutional perspectives [PDF]
, 2000 This paper investigates the role of budgetary participation in resolving interdepartmental coordination problems, which has received little empirical attention in the budgetary literature. Both qualitative and quantitative methods are used for exploring this issue.
Modell, Sven, Lee, Alina
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Jurnal Riset Akuntansi Terpadu, 2021 The purpose of this research to know the effect of budgetary participation on managerial performance, whether organizational commitment moderates the effect of budgetary participation on managerial performance and leadership style moderates the effect of
Mulyanah Mulyanah, Intan Puspanita
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Tazkia Islamic Finance and Business Review, 2014 mediate the relationship between budgetary participation and managerial performance (indirect relationships), and examines the existence of code of ethics as control variable both in direct and indirect relstionship between budgetary participation and ...
Anisza Hasmawati, Sugiyarti Fatma Laela
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Jurnal Akuntansi, 2019 This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling.
Isma Coryanata
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Jurnal Bisnis dan Manajemen, 2023 Pemberlakuan otonomi daerah berdasarkan UU No. 32 Tahun 2004 memiliki dampak yang signifikan terhadap prosedur penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD). Sistem anggaran berbasis kinerja memungkinkan pemerintah daerah untuk mengidentifikasi dan menetapkan indikator kinerja yang relevan dengan kondisi setempat, sehingga penyusunan ...
Rieka Ramadhaniyah +3 more
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Linking Budgetary Participation to Budgetary Slack: An Indonesia Perspective
International Journal of Engineering and Technology, 2018 This study examines how budget participation influences budget slack creation propensity through the mediation of distributive and procedural fairness, managerial trust, and budget goal commitment. The data was collected from 103 respondents holding managerial position in 49 Indonesian distribution companies.
Devie . +3 more
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Revista Contabilidade & Finanças, 2022 This study analyzes the effects of psychological capital and managerial attitudes on the relationship between budgetary participation and management performance in budgeting activities.
Larissa Degenhart +2 more
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The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable
JABE (Journal of Accounting and Business Education), 2017 This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government ...
Robith Abdullah Rifqi +2 more
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