Results 31 to 40 of about 168,856 (281)
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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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
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Primary Determinant of Budgetary Slack in Small Manufacturing Firms [PDF]
, 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
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Pengaruh Kapasitas Individu Terhadap Budgetary Slack Dengan Moderasi Technological Skills
, 2022 Kompetisi persahanaan semakin meningkat di era globalisasi ekonomi saat ini. Gambaran perencanaan semua kegiatan operasional di perusahaan didapatkan dari sebuah anggaran.
Yuhertiana, Indrawati, Al Furkhon, Arif
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Journal 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
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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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Faktor-faktor yang mempengaruhi budgetary slack
Journal 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
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Konsekuensi Budgetary Slack : Perspektif Gender
Journal 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
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Jurnal Akuntansi dan Auditing, 2018 This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial ...
Suleman H. A. Kahar, Asrudin Hormati
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