Results 31 to 40 of about 1,294 (260)

The Moderating Effect of Loyalty on Incentive Schemes and Budgetary Slack Relationship: An Experimental Investigation

open access: yesThe 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
doaj   +1 more source

Primary Determinant of Budgetary Slack in Small Manufacturing Firms [PDF]

open access: yes, 2019
This study intendsto examine the effect of budget emphasis and budget participation on budgetary slack practiced in small manufacturing companies. The practices of budgetary slack are often thought to occur only in large companies, but depends on agency ...
Fitriani , Tia, Fisher , Bobby
core   +2 more sources

The Joint Effect of the Type of Stakeholder and Incentive on the Acceptance of Budgetary Slack. Observed Differences in the Hierarchy of Needs Indicated by Polish Management Accountants

open access: yesNauki 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  

JOB INVOLVEMENT AND JOB RELEVANT INFORMATION IN MODERATING BUDGETING PARTICIPATION ON BUDGETARY SLACK

open access: yesJurnal 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
doaj   +1 more source

Pengaruh Partisipasi Anggaran dan Self Esteem Terhadap Budgetary Slack [PDF]

open access: yes, 2021
This study aims to examine wheter budgetary participation and self esteem affect budgetary slack by focusing on the 3-5 star hospitality industry in Palembang city. The data used in this study is primary data.
Lindy, Meifahira
core  

Konsekuensi Budgetary Slack : Perspektif Gender

open access: yesJournal of Accounting Science, 2019
The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of ...
Dwi Suhartini   +2 more
openaire   +2 more sources

DO LEADERSHIP STYLES MODERATE THE RELATIONSHIP OF ORGANIZATIONAL COMMITMENT AND BUDGETARY SLACK? AN EXPERIMENTAL APPROACH

open access: yesJournal of Indonesian Economy and Business, 2019
Introduction: this study aims to provide empirical evidence of the factors that can mitigate and encourage budgetary slack. Specifically, this study examines the effect of affective organizational commitment on budgetary slack with the style of ...
Imas Nurani Islami, Ertambang Nahartyo
doaj   +1 more source

DAMPAK TURBULENSI LINGKUNGAN, SELF-ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK [PDF]

open access: yes, 2023
The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) know how much environmental turbulence affects the slack budgetary; (3) know how much self-esteem affects the ...
Ishak, Parmin   +3 more
core   +2 more sources

ROLE OF ORGANIZATIONAL POLITICS IN THE RELATIONSHIP OF PARTICIPATIVE BUDGETING WITH BUDGETARY SLACK AND PERFORMANCE BASED BUDGETING

open access: yesJurnal Riset Akuntansi dan Bisnis Airlangga, 2023
The aim of this study is to examine the effect of Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in the public sector; examine the effect of Budgetary Slack on Performance Based Budgeting.
Sigit Kurnianto, Rita Sulistyawati
doaj   +1 more source

Faktor-faktor yang mempengaruhi budgetary slack

open access: yesJournal of Business and Information Systems (e-ISSN: 2685-2543), 2021
This research aims to determine the effect of budgetary participation, budget emphasis and information asymmetry on budgetary slack at the OPD of Sleman. This research uses primary data in the form of a questionnaire. The study sample is 60 respondents involving employees on the OPD of Sleman engaged in the budgeting process.
Ningrum Pramudiati, Afida Erlinawati
openaire   +1 more source

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