Results 41 to 50 of about 1,294 (260)
PENGARUH BUDGETARY PARTICIPATION TERHADAP BUDGETARY SLACK DENGAN INFORMATION ASYMMETRY DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING [PDF]
, 2014 Penelitian ini bertujuan untuk menguji pengaruh budgetary participation terhadap budgetary slack dengan information asymmetry dan komitmen organisasi sebagai variabel moderating.
Elizabet, Elizabet
core +2 more sources
The Effect of Budgetary Participation on Budgetary Slack Through Superior Subordinate Proximity, Budgetary Emphasis, and Autonomous Motivation [PDF]
, 2023 One very vital aspect in a government system is the budget. The budget is an important aspect for local governments in carrying out their programs, both for maintenance and development in various sectors.
Ratnadi, Ni Made Dwi +1 more
core +1 more source
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
doaj +1 more source
Digital Technology's Role in Circular Waste Management: A Systematic Review
Business Strategy and the Environment, EarlyView.ABSTRACT Combining circular economy ideas with digital tools offers a game‐changing way to tackle global sustainability problems. This paper focuses on how digital changes and circular economy models link up. A review has been conducted for 112 articles from 2021 to September 2025, using PRISMA‐2020 methodology. This study covered new tech like AI, IoT,
Reza Eslamipoor
wiley +1 more source
Jurnal Akuntansi Aktual, 2017 This study reviews the direct influence of participatory budgeting and individual capacity on budgetary slack and the performance of government officials.
Hendra Yuniarno Saputra +2 more
doaj +1 more source
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
openaire +2 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the way sustainable innovation, conceptualized as a second‐order construct integrating sustainable orientation and innovation culture, impacts triple bottom line (TBL) performance. It also examines the mediating roles of product, process, organizational, and marketing innovations.
Nuno Fernandes Crespo +1 more
wiley +1 more source
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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Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how digital strategic orientation (DSO) and environmental practices (EP) interact to shape innovation and performance among Chilean SMEs. Using survey data from 271 firms (February–May 2022), we estimate a generalized structured component analysis (GSCA) model that accommodates a nonrecursive relationship between DSO and EP.
Constanza Caicha‐Caroca +2 more
wiley +1 more source
PENGARUH JUDGMENT IDENTITAS TERHADAP BUDGETARY SLACK [PDF]
, 2021 Implementasi penyusunan anggaran partisipatif bertujuan agar kinerja perusahaan menjadi lebih baik. Namun di satu sisi, karyawan dapat menyalahgunakan partisipasi tersebut untuk memenuhi self interest behavior nya.
SUROJO, ALVINIA JOVANKA
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