Results 21 to 30 of about 9,908 (258)

PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)

Jurnal Akuntansi dan Auditing, 2018
This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial ...
Suleman H. A. Kahar, Asrudin Hormati
doaj   +1 more source

The contingent roles of perceived budget fairness, budget goal commitment and vertical information sharing in driving work performance [PDF]

Journal of Asian Business and Economic Studies, 2019
Purpose – Drawing on equity theory, social exchange theory and goal setting theory, the purpose of this paper is to investigate the contingencies on the link between employees’ budgetary participation and their work performance.
Nguyen Phong Nguyen, Felicitas Evangelista, Tai Anh Kieu   +2 more
doaj   +1 more source

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 .
openaire   +2 more sources

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
openaire   +1 more source

PERAN VARIABEL KOMITMEN ORGANISASI DAN INOVASI PADA HUBUNGAN PENGANGGARAN DAN KINERJA: STUDI KASUS PADA SKPD KABUPATEN MAGELANG

Jurnal Akuntansi dan Auditing, 2010
This study aims to examine the budgetary participation and performance relationship in apublic sector organization. It also attempts to examine whether organization commitment andperception of innovation mediate the budgetary participation and ...
Kunwaviyah Kunwaviyah, Muchamad Syafruddin   +1 more
doaj   +1 more source

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation

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, Juanda Juanda, Lia Utami   +2 more
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Influence Self Efficacy, Budgetary Participation, Information Asymmetry, and Emotional Stability of the Budgetary Gap

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, Syarifuddin Rasyid, Wahda   +2 more
openaire   +2 more sources

Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi [PDF]

Jurnal Akuntansi dan Investasi, 2016
This study aimed to examine the effect of budget participation toward budgetary slack with three moderating variables, namely: information asymmetry, budget emphasis and organizational commitment.
Muh. Irfan, Budi Santoso, Lukman Effendi
doaj   +3 more sources

Do mental model and creativity help employees to improve their job performance from their participation in the budgeting?

Cogent Business & Management, 2023
The purpose of this study is to examine the role of budgetary participation of employees in boosting their performance and through mental model and individual creativity.
Dany Amrul Ichdan,   Yuliansyah,   Maryani   +2 more
doaj   +1 more source

PENGARUH PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN PERSEPSI KEADILAN ANGGARAN DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI VARIABEL INTERVENING (Studi Kasus pada Universitas Diponegoro)

Jurnal Akuntansi dan Auditing, 2016
This study aims to examine the influence of budget participation to managerial performance. It also to examine whether perception of distribution budgetary fairness, perception of procedural budgetary fairness and goal commitment mediate the relationship
Hanifatuz Zahro, Indira Januarti
doaj   +1 more source