Results 71 to 80 of about 168,856 (281)

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

Unlocking the Relationship Between Corporate Environmental Performance and Financial Outcomes Under National Environmental Policy Framework: Panel Evidence From China

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between corporate environmental performance (CEP) and corporate financial performance (CFP) under China's evolving environmental policy regime. Using a panel dataset of 1,312 Chinese A‐share listed firms from 2010 to 2023, we find a significant negative association between CEP and CFP.
Lei Zhang, Murugesh Arunachalam, Zhuoan Feng   +2 more
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

Motivational Pluriform As Antecedent Of Influence Between Budgetary Participation On Budgetary Slack

International Journal of Research in Business and Technology, 2015
The budget has a direct impact on the behavior of managers who are directly involved in budgeting, namely the possibility arises of functional and dysfunctional effects. Dysfunctional impact is shown by the creation of slack in the budget. This study uses a motivational pluriform as variable antecedent in the relationship between budgetary ...
Widi Hariyanti, Abdul Rohman
openaire   +1 more source

Mengungkap Perilaku Budgetary Slack dalam Penyusunan Anggaran BUMDes

, 2022
Tujuan penelitian ini adalah menjelaskan fenomena budgetary slack yang terjadi pada tahap penyusunan anggaran di BUMDes Karya Mandiri Sejahtera. Budgetary slack adalah perbedaan antara nilai anggaran yang dicantumkan dengan estimasi terbaik yang sudah ...
Salsabella, Inessa
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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

, 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, Yandika, Bima Putra Ermeil   +1 more
core   +1 more source

Application of dynamic modelling and model‐based predictive control to enhance a cooling tower

The Canadian Journal of Chemical Engineering, EarlyView.
Model predictive control (MPC) applied to improve the operation of cooling towers. Abstract Model predictive control (MPC) differs from traditional feedback control by making predictions within a time horizon, providing better control actions for the process.
Douglas de Almeida Giardini, Adriana Guglielmi Ranieri Miranda, Wilson Hideki Hirota, Bruno Faccini Santoro, José Ermirio Ferreira de Moraes   +4 more
wiley   +1 more source

Kepedulian Biaya Dalam Relasi Pengetahuan Mengenai Biaya dan Budgetary Slack [PDF]

, 2017
Penelitian ini bertujuan untuk menguji pengaruh pengetahuan mengenai biaya terhadap budgetary slack dengan kepedulian biaya sebagai variabel intervening.
Tonglolangi, Reswanty
core   +1 more source

Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study

Jurnal Akuntansi dan Keuangan, 2018
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, Georgina Elizabeth K. Saudale   +1 more
doaj  

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
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