Results 11 to 20 of about 12,531 (254)
The Influence of Budgetary Participation and Information Asymmetry on Budgetary Slack
International Journal of Social Science Humanity & Management Research, 2023 The purpose of this research is to test and prove the effect of participation in budgeting and information asymmetry on budgetary slack in local agencies of Taliabu Island District. Budgetary slack requires supervision because it can have a negative impact on the organization if not done wisely.
Sano B Parigi, Arifuddin, Syamsuddin
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Effect of Budgetary Participation and Organizational Commitment on Budgetary Gaps
Jurnal Multidisiplin Madani, 2022 The purpose of conducting this research is to find out also to prove whether the variables of budget participation and organizational commitment have an influence on the budgetary gaps that occur in the regional revenue and expenditure budget of Tomohon City.
null Cicilia Veronica Sigar +2 more
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The Determinants of Relationship Between Budgetary Participation and Budgetary Slack [PDF]
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2018 The objective of this study is to test the influence of budgetary participation on budgetary slack, as well as to test whether or not information asymmetry, job relevant information, goal orientation, organizational commitment, and innovation perception are the moderation variables that affect the relation between budgetary participation and budgetary ...
Loggar BHILAWA, Achmad KAUTSAR
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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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Huma Betang Cultural Influence in Moderating Budgetary Participation in Budgetary Slack
Udayana Journal of Social Sciences and Humanities (UJoSSH), 2018 The purpose of this research is to find out the influence of budgetary participation and huma betang cultural moderation on budgetary slack. The population consists of 28 Palangkaraya’s Regional Apparatus Working Units, Central Kalimantan Province. Proportionate random sampling is used as the sample selection technique.
Theresia Octaviani, Gayatri .
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Motivational Pluriform As Antecedent Of Influence Between Budgetary Participation On Budgetary Slack
International Journal of Research in Business and Technology, 2015 The budget has a direct impact on the behavior of managers who are directly involved in budgeting, namely the possibility arises of functional and dysfunctional effects. Dysfunctional impact is shown by the creation of slack in the budget. This study uses a motivational pluriform as variable antecedent in the relationship between budgetary ...
Widi Hariyanti, Abdul Rohman
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Journal of Accounting Research, Organization and Economics, 2020 Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled
Jalaluddin Jalaluddin +2 more
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JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES, 2023 The budget is an organizational plan, which is written and contains a program of activities expressed in monetary units, which is prepared at a certain time. The process of preparing the budget can trigger the behavior of budget executors to commit budgetary slack due to negative subjective attitudes and norms that are owned by budget executors.
Marlina La Andi +2 more
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CITIZEN PARTICIPATION IN BUDGETARY PROCESSES IN NIGERIA: MYTH OR REALITY [PDF]
LASU Journal of Employment Relations and Human Resource Management, 2022 Citizen participation in governance processes is critical for sustaining the development of any society. Citizen participation in budgetary processes is a system of promoting efficient and responsive government by having citizens input into resource allocation decisions.
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