“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
core +2 more sources
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
Tekanan Ketaatan Budgetary Slack (Perspektif Budaya Organisasi Sebagai Variabel Moderasi) [PDF]
, 2021 Setiap perusahaan saling bersaing untuk melakukan yang terbaik dalam melakukan penganggaran dan kegiatan operasional lainnya. Namun hal tersebut justru membuat para manajemen dapat melakukan kesenjangan dalam membuat anggaran.
Elfita, Rizki Amalia +3 more
core +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
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 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
doaj +1 more source
The Effect of Budget Participation, Information Asymmetry, Budget Emphasis, and Organizational Commitment on Budgetary Slack: Pengaruh Partisipasi Anggaran, Asimetri Informasi, Budget Emphasis Dan Komitmen Organisasi Terhadap Budgetary Slack [PDF]
, 2023 This study aims to analyze the effect of budgetary participation, information asymmetry, budget emphasis, and organizational commitment on budgetary slack. The sampling technique used in this research is purposive sampling. the criteria determined by the
Biduri, Sarwenda +1 more
core +1 more source
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
doaj +1 more source
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
openaire +2 more sources
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
doaj +1 more source