Results 21 to 30 of about 447 (232)
BUDGETARY SLACK: INFORMATION ASYMMETRY AND EMPHASIS OF BUDGETARY AS MODERATING EFFECT
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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The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable
JABE (Journal of Accounting and Business Education), 2017 This study aims to examine empirically the effect of budget participation on budgetary slack and the influence of external pressure as a moderating of the relationship between budget participation and budgetary slack in Probolinggo Municipal Government ...
Robith Abdullah Rifqi +2 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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Jurnal Akuntansi Aktual, 2018 The purpose of this study is to understand how budgetary slack occurs in operational funds of the Badan Pengelola Dana Amanat which is a non-profit organization.
Tsani Aji Novarima +2 more
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Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study
Jurnal Akuntansi dan Keuangan, 2019 Participation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack.
Zaenal Fanani +1 more
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Linking Budgetary Participation to Budgetary Slack: An Indonesia Perspective
International 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
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Nauki o Finansach, 2022 We aimed to investigate the joint effect of the type of incentive and stakeholder on the acceptance of budgetary slack and examine the rankings of the five needs in Maslow's pyramid. Using experimental research we demonstrated that motivational incentive
Marta Nowak, Ewa Wanda Maruszewska
doaj
The Indonesian Journal of Accounting Research, 2023 This study examines the causal relationship between incentives scheme (subjective vs. objective) on budgetary slack. Besides, this study also identifies the moderating role of loyalty on the relationship between those two variables. This study used a 2 ×
Frida Fanani Rohma, Inge Novitasari
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Jurnal Aplikasi Manajemen, 2023 Budgetary slack frequently happens in local governments. This can also occur due to indications of individual behavior lowering the income target to facilitate the achievement of local government budgets.
Tun Huseno, Linda Wati
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The Budgetary Slack Practice in the Indonesian Taxation
Journal of Southwest Jiaotong University, 2019 In the tax office, especially in achieving tax revenue targets, the budgetary slack practice plays an important role in increasing the tax revenue target. The performance of tax office is not effective to achieve the tax target and improve the revenue in Indonesian taxation system.
Ali Muktiyanto +2 more
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