Results 11 to 20 of about 9,908 (258)

Budget Participation and Managerial Performance with Organizational Commitment and Leadership Style as A Moderation

open access: yesJurnal 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
doaj   +1 more source

HUBUNGAN LANGSUNG DAN TIDAK LANGSUNG ANTARA PARTISIPASI ANGGARAN DAN KINERJA MANAJERIAL MELALUI KOMITMEN ORGANISASI PADA INDUSTRI PERBANKAN SYARIAH DI INDONESIA

open access: yesTazkia 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
doaj   +1 more source

GROUP KOHESIVITAS DAN GAYA KEPEMIMPINAN PEMODERASI HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

open access: yesJurnal 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
doaj   +1 more source

The EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK : THE ROLE OF MORAL REASONING AS A MODERATION VARIABLE

open access: yesJurnal 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
openaire   +1 more source

Effects of psychological capital and managerial attitudes on the relationship between budgetary participation and performance

open access: yesRevista 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
doaj   +2 more sources

Linking Budgetary Participation to Budgetary Slack: An Indonesia Perspective

open access: yesInternational 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
openaire   +2 more sources

The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

open access: yesJABE (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
doaj   +1 more source

Antecedents of Commitment to Budgetary Goals

open access: yesRAC: Revista de Administração Contemporânea, 2021
Objective: this study analyzes the interactions between budgetary participation, motivation at work (intrinsic and extrinsic), and commitment to budgetary goals.
Daniele Cristina Bernd   +3 more
doaj   +1 more source

The role of budget participation in improving managerial performance [PDF]

open access: yesAccounting, 2021
This study aims to analyze the effect of budget participation on the performance of the government apparatus of Palu City through budgetary slack with Culture kaili “Nosarara Nosabatutu” as moderating.
Amir, Andi Mattulada   +5 more
doaj   +1 more source

The Role of Budgetary Participation and Environmental Uncertainty in Influencing Managerial Performance of Village Government

open access: yesJournal of Accounting and Investment, 2020
Research aims: This study aims to examine the influence of budgetary participation and environmental uncertainty on the managerial performance of the village government.
Hafiez Sofyani   +3 more
doaj   +1 more source

Home - About - Disclaimer - Privacy