Participative Budgeting, Procedural Fairness, Distributive Fairness and Budgetary Slack: Evidence from Hospitality Sector in Indonesia [PDF]
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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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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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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PENGARUH MODERASI INFORMASI ASIMETRI DAN GROUP COHESIVENESS TERHADAP HUBUNGAN PARTISIPASI PENGANGGARAN DENGAN BUDGETARY SLACK [PDF]
Jurnal Economia, 2012 : The Moderating Effects of Asymmetry Information and Group Cohesiveness on the Relationship between Budgetary Participation and Budgetary Slack.
Yohannes Andri Putranto
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Pengaruh Informasi Asimetris terhadap Penciptaan Senjangan Anggaran dengan Faktor-faktor Person-Situation Interactionist sebagai Variabel Pemoderasi (Studi pada Organisasi Perangkat Daerah Kabupaten Banyumas) [PDF]
Ekonomi dan Bisnis, 2019 This research is an explanatory and correlational study using survey method on heads of division in Regional Organizations of Banyumas Regency. This research aims to find out the effect of asymmetric information on the creation of budgetary slack and the
Marliandi Tri Baryatdika +2 more
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Pengaruh Kapasitas Individu Terhadap Budgetary Slack Dengan Moderasi Technological Skills [PDF]
, 2022 Kompetisi persahanaan semakin meningkat di era globalisasi ekonomi saat ini. Gambaran perencanaan semua kegiatan operasional di perusahaan didapatkan dari sebuah anggaran.
Yuhertiana, Indrawati, Al Furkhon, Arif
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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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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
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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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