Results 11 to 20 of about 168,856 (281)
Analisis Budgetary Slack Pada Perusahaan [PDF]
Serat Acitya, 2021 <p><em>This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people.
null Khamimah Khamimah +1 more
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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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BUDGETARY SLACK: INFORMATION ASYMMETRY AND EMPHASIS OF BUDGETARY AS MODERATING EFFECT [PDF]
AKUNTABILITAS, 2020 The purposeof this study empirically to test the relationship of budgetary participation to budgetary slack with information asymmetry and budgetary emphasis as a moderating. Inconsistency some research such as Dunk's (1993); Dewi and Erawati (2014); Alfebriano (2013); Tresnayani (2016); Raudhiah (2014); Utami (2012); Mahadewi (2014); Anggasta (2014);
Sri Maryati, Roni Hendrawan
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Bibliometric Analysis of Budgetary Slack
West Science Accounting and FinanceBudgetary slack has become an important research topic in management accounting due to its implications for budgeting effectiveness, managerial behavior, and organizational performance. Although numerous empirical studies have examined the antecedents and consequences of budgetary slack, the overall development, intellectual structure, and emerging ...
Loso Judijanto
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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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“Truth Vs. Slack Inducing” Paradox: How Does Compensation Scheme Mitigate Social Pressure on Budgetary Slack? [PDF]
, 2020 This research aims to examine the role of the compensation scheme in mitigating the negative impact of social pressure on the creation of budgetary slack.
Mirza. BR, Aryan Danil; Universitas Gadjah Mada +1 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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Development of Budgetary Slack Research in Indonesia
Jurnal Akuntansi dan Keuangan Indonesia, 2022 This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories.
Rizka Fauziyatun Nisa, Hijroh Rokhayati
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Revista Contabilidade & Finanças, 2022 The aim of this paper was to evaluate the effect of personality traits on the relationship between obedience pressure and the creation of budgetary slack.
Daiane Inacio da Silva Nottar +3 more
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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