Results 71 to 80 of about 1,294 (260)

The Impact of Budget Participation, Budget Emphasis, and Organization Commitment on Budgetary Slack: An Evidence of Budgetary Slack in Indonesia

Journal of Economics, Finance And Management Studies
This research aims to analyze the factors that influence budgetary slack, namely budget participation, budget emphasis, and organizational commitment. This research uses quantitative methods and the sample is determined based on certain criteria. The 10 largest Regional Work Units [SKPD] were obtained from 43 SKPDs with a total of 80 respondents.
Gen Norman Thomas, Lely Indriaty
openaire   +2 more sources

Pengaruh Rasa Percaya Terhadap Budgetary Slack

Jurnal Pendidikan Akuntansi & Keuangan, 2021
The aim of this study is to provide comprehensive solution to manager so that they can minimize budgetary slack through informal control. Deductive approach is use in this research. We make survey to 65 employees of Indonesian Government enterprises, who prepare and approve budgets.
openaire   +2 more sources

Partnerships for Social Cohesion and Social Impact: How Corporate‐Community Co‐Development Constitutes an Impactful HR Initiative

Human Resource Management, EarlyView.
ABSTRACT Organizational scholars have begun to recognize the importance of social cohesion, but we know little about how it can lead to broader social impact, and even less about the role of human resource management (HRM) in these processes. To investigate this link, we examined corporate community co‐development as a particularly impactful HRM ...
Cristina B. Gibson, Jennifer Gibbs, Nitzan Navick, Kimberly McGinnis   +3 more
wiley   +1 more source

PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK [PDF]

, 2013
This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test ...
Bangun, Nurainun, Andani, Kurniati W., Sugianto, Wenny   +2 more
core   +1 more source

Pengaruh asimetri informasi dan trust in superior terhadap budgetary slack [PDF]

, 2021
Anggaran yang dalam proses penyusunannya melibatkan atasan dan bawahan merupakan suatu alat yang penting dalam suatu perusahaan. Manfaat yang ditimbulkan dari anggaran adalah sebagai suatu alat perencanaan keuangan untuk masa depan sekaligus menjadi alat
Tejasoewita, Lisa Vania
core  

BUDGET PARTICIPATION AND BUDGETARY SLACK: THE MEDIATING EFFECT OF AUTONOMOUS BUDGET MOTIVATION

Jurnal Akuntansi, 2020
The purpose of our research is to provide empirical evidence of what and how participation in budgeting relates to the creation of budgetary slack conducted by managers through autonomous budget motivation.
Novi Lailiyul Wafiroh, Fadlil Abdani, Fajar Nurdin   +2 more
doaj   +1 more source

Temporary VAT Reduction in Vietnam: Consumer Behavior Analysis

International Studies of Economics, EarlyView.
ABSTRACT This study investigates the impact of temporary VAT rate changes on consumer behavior in Vietnam, particularly concerning the VAT reduction implemented during 2023–2024. The research analyzes annual survey data and household expenditure reports to assess changes in consumer spending on durable goods during the first half of 2024 (2024 H1 ...
Hang Thi Thu Trinh
wiley   +1 more source

Do Shared Interests Affect the Accuracy of Budgets?

Revista Contabilidade & Finanças, 2015
The creation of budgetary slack is a phenomenon associated with various behavioral aspects. This study focuses on accuracy in budgeting when the benefit of the slack is shared between the unit manager and his/her assistant.
Ilse Maria Beuren, Franciele Beck, Fabiane Popik   +2 more
doaj   +1 more source

Huma Betang Cultural Influence in Moderating Budgetary Participation in Budgetary Slack

Udayana Journal of Social Sciences and Humanities (UJoSSH), 2018
The purpose of this research is to find out the influence of budgetary participation and huma betang cultural moderation on budgetary slack. The population consists of 28 Palangkaraya’s Regional Apparatus Working Units, Central Kalimantan Province. Proportionate random sampling is used as the sample selection technique.
Theresia Octaviani, Gayatri .
openaire   +2 more sources

Mapping the Influence of Ansoff's Corporate Strategy

Strategic Change, EarlyView.
ABSTRACT This paper conducts a systematic, data‐driven analysis of H. Igor Ansoff's enduring impact on strategic management scholarship. Despite Ansoff's recognition as the “father of strategic management” and the continued relevance of his frameworks—including the Ansoff matrix, weak signals analysis, and strategic thrust—a comprehensive understanding
Ivan Zupic, Tomaž Čater, Andrea Caputo, Dejan Uršič   +3 more
wiley   +1 more source