DAMPAK TURBULENSI LINGKUNGAN, SELF-ESTEEM DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK

Parmin Ishak

Nur Lazimatul Hilma Sholehah

SUMMARY

The study aims for: (1) to know how much environmental turbulence, self-esteem and budget emphasis simultaneous affect the slack budgetary; (2) know how much environmental turbulence affects the slack budgetary; (3) know how much self-esteem affects the slack budgetary; (4) knows how much the budget emphasis affects the slack budgetary. This kind of research is quantitative research. The object of this research is boelamo district BKAD. The sample sampling technique in this study is using the tedium sampling method. Data collection was conducted via a survey method using a questionnaire that was directly distributed to all employees in boalemo county records. The study suggests that (1) environmental turbulence, self-esteeme and budget emphasis significantly simultaneously affect the slack budgetary, (2) environment turbulence does not significantly to the slack budgetary, (3) self-esteem has a positive and significant impact on the slack budgetary, (4) budget emphasis have an insignificant positive effect on the slack budgetary.

KEYWORDS

Environment Turbulence - Self-Esteem - Budget Emphasis - Slack Budgetary

Free Access

PAGES

pp. 163 - 173

NUMBER

Volumen: 7 Número: 1 Parte: 0 (2023)

COLLECTIONS

Economy

JOURNALS RELATED

E-Jurnal Akuntansi
Jurnal Akuntansi dan Investasi
Jurnal Riset Akuntansi dan Keuangan

Articles related

Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi

Kadek Ayu Mika Dwi Riantari, Maria Mediatrix Ratna Sari

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in... see more

Revista: E-Jurnal Akuntansi

Open Access

Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)

Karsam Karsam

There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where ... see more

Revista: Jurnal Dinamika Akuntansi dan Bisnis

Open Access

Penekanan Anggaran, Kapasitas Individu dan Asimetri Informasi memoderasi Partisipasi Penganggaran terhadap Senjangan Anggaran

Ida Ayu Made Purba Dwiyanthi, I Wayan Ramantha

The budget that is not absorbed effectively causes a budget gap in the Perumda Water Drinking Tirta Sewakadarma. The aim of the study is to obtain empirical evidence regarding the effect of budget emphasis, individual capacity and information asymmetry o... see more

Revista: E-Jurnal Akuntansi

Open Access

Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran pada Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Pemoderasi

Ni Nyoman Putri Widiari, Luh Gede Krisna Dewi

The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participatio... see more

Revista: E-Jurnal Akuntansi

Open Access

Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran

Putu Novia Hapsari Ardianti, Ni Nyoman Sri Rahayu Damayanti, I Made Surya Prayoga

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by bu... see more

Revista: E-Jurnal Akuntansi

Open Access