نتایج جستجو برای: budget slack

تعداد نتایج: 36982  

Journal: :Eduvest 2022

This research aims to find out the influence of budget participation, information asymmetry and organizational commitment in preparation APBDes budgetary salck (Study on Villages Waigete District, Sikka Regency). type is quantitative research. The sampling technique this study purposive using a sample 9 villages each village was selected by 5 respondents (village head, secretary, financial kaur...

Journal: :Journal of applied managerial accounting 2023

The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) turbulence affects (3) (4) knows budgetary. This kind of research is quantitative research. object this boelamo district BKAD. sample sampling technique in using tedium method. Data collection was conducted via a survey method questionnaire that directl...

Journal: :Jurnal Akunida : Jurnal Akuntansi, Keuangan dan Bisnis 2021

This study examines the proximity factor between superior and subordinate as a moderating variable that is expected to moderate relationship of budgetary participation slack on local government budget in order improve managerial performance. The data used this primary data. Data collection using questionnaires in-depth interviews with related parties. Respondents research are department heads S...

Journal: :Jurnal riset akuntansi dan bisnis Airlangga 2023

The aim of this study is to examine the effect Participative Budgeting on Budgetary Slack with Organizational Politics as a moderating variable in public sector; Performance Based Budgeting. This examines data using causal model Partial Least Square (PLS) statistical analysis tools. used are primary from all Regional Apparatus Organizations (OPD) Banyuwangi Regency involved local government bud...

Journal: :International journal of academic research in business & social sciences 2023

Budgetary slack is a common practice where managers deliberately underestimate revenue and overestimate expenses in their budgets to create cushion. slack, the intentional padding of by managers, has long been recognized as controversial organizations. This article addresses complex issue budgetary budgeting process, whether it could result positive or negative impact on organization employees’...

Journal: :Jurnal Akuntansi Bisnis 2022

<p><em><strong>ABSTRACT:</strong> Every company has a future goal to be achieved and budget is planning tool that often used by companies. Budgeting can help achieve this. In preparing the budget, superiors involve subordinates participate. This result in budgetary slack because there conflict of interest between where want personal goals lowering targets these are not l...

Journal: :Jurnal Akuntansi dan Bisnis 2022

Better work performance compared to the ability absorb budget indicates that output can be achieved with a lower allocation than planned budget. This illustrates available Ministries/Agencies is larger it should be. Based on these conditions, research was conducted aim of examining effect ethical climate, need for-achievement and organizational commitment budgetary slack moderated by intellectu...

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