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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
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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
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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
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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
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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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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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Factors minimizing propensity to create budgetary slack: empirical evidence in Indonesia [PDF]
, 2016 Budgetary slack is an example of dysfunctional behavior as a result of the participative budgeting process.Budgetary slack is the behavior of making underestimated revenue and overestimated cost.The purpose of budgetary slack is to make budget target ...
Kusuma, Budi Hartono
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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
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