Results 11 to 20 of about 447 (232)
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
openaire +1 more source
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
openaire +1 more source
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
doaj +2 more sources
Analisis Budgetary Slack Pada Perusahaan
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
openaire +1 more source
THE EFFECT OF ORGANIZATIONAL CULTURE AND INDIVIDUAL CAPACITY TOWARD BUDGETARY SLACK WITH JOB-RELEVANT INFORMATION AS MODERATING VARIABLE [PDF]
Biotika, 2020 This study was aimed to examine the effect of Organizational Culture and Individual Capacity on Budgetary Slack, while Job-Relevant Information moderates the relationship between Organizational Culture toward Budgetary Slack and moderates the ...
Ardanari I G.A.A.S.C. +3 more
doaj
The Impact of Abusive Supervision and Locus of Control on Budgetary Slack
The Indonesian Journal of Accounting Research, 2021 Abusive supervision has many adverse effects on subordinates' attitudes and behavior. Evidence showed that abusive supervision could reduce bordinates' commitment to the organization, which leads to workplace deviant behavior.
Fitri Mareta +2 more
doaj +1 more source
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
Jurnal Akuntansi, 2019 This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling.
Isma Coryanata
doaj +1 more source
The Indonesian Accounting Review, 2021 This study aims to analyze budgetary slack at the management level. This budgetary slack is viewed from several independent variables consisting of participatory budgeting, information asymmetry, and organizational commitment by making managers ...
Rezza Arlinda Sarwendhi
doaj +1 more source
The role of budget participation in improving managerial performance [PDF]
Accounting, 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