Results 11 to 20 of about 10,486 (259)

ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK [PDF]

open access: yesMIX: Jurnal Ilmiah Manajemen, 2020
Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental ...
putu kepramareni   +2 more
doaj   +2 more sources

Public participation in the budgetary process in the Republic of Croatia

open access: yesPublic Sector Economics, 2018
The International Monetary Fund’s fourth review of the Fiscal Transparency Code from 2014 sets out the principle of participation according to which the government must provide citizens with a brief, simple and easily understandable overview of the ...
Gordan Struic, Vjekoslav Bratic
doaj   +5 more sources

Effect of Budgetary Participation and Organizational Commitment on Budgetary Gaps

open access: yesJurnal 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
openaire   +1 more source

The Influence of Budgetary Participation and Information Asymmetry on Budgetary Slack

open access: yesInternational 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
openaire   +2 more sources

The Determinants of Relationship Between Budgetary Participation and Budgetary Slack [PDF]

open access: yesInternational 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
openaire   +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

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 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

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

Home - About - Disclaimer - Privacy