The Determinants of Relationship Between Budgetary Participation and Budgetary Slack
Journal Title: International Journal of Academic Research in Accounting, Finance and Management Sciences - Year 2018, Vol 8, Issue 2
Abstract
The objective of this study is to test the influence of budgetary participation on budgetary slack, as well as to test whether or not information asymmetry, job relevant information, goal orientation, organizational commitment, and innovation perception are the moderation variables that affect the relation between budgetary participation and budgetary slack. Sample in this research is the managers in all Faculty of “X” State University in Indonesia who comprised of the head of department and the head of study program in total number 87 manager. Analysis is done through descriptive, instruments of validity and reliability tests, classical assumption test, and interaction regression analysis. Research findings showed that budgetary participation negatively affected budgetary slack. Higher participation level in the budgetary process will decrease the tendency of budgetary slack from happening. Information asymmetry, goal orientation, and innovative perception moderate the relation between budgetary participation and budgetary slack. Job relevant information and organizational commitment do not have any influence on the relation between budgetary participation and budgetary slack. This article gives contribution to the inconsistencies in many previous studies about the relation between budgetary participation and budgetary slack by adding other variables that are suitable with the organizational characteristics of public sector related to work behavior and work culture especially in state university and in emerging country scenario.
Authors and Affiliations
Loggar Bhilawa, Achmad Kautsar
Keywords
Related Articles
- EP ID EP364810
- DOI 10.6007/IJARAFMS/v8-i2/4240
- Views 94
- Downloads 0
Building Sustainable Future for Nigeria through Entrepreneurship
This main purpose of this study is to investigate the role of entrepreneurship in building a future for Nigeria. This study examines existing literatures on the model of entrepreneurial action that takes its point of dep...
The Moderating Effect of Islamic Religiosity on Compliance Behavior of Income Zakat in Kedah, Malaysia
The collection of income zakat amongst Muslims who have fulfilled the conditions to pay income zakat in Kedah has remained low despite the fact that a religious decree making it compulsory to pay income zakat was in 1997...
What are the Effects of Subsidies Paid by the Government to Printed Media in Iran?
In this paper we intend to respond to the questions of: “What impacts do the subsidies that the government is granting to the printed press directly and indirectly, have on their circulations or on the demand for the pre...
Market Development and Relationships with Customers: A Model and Conceptual Approach
Analysis Factors that Impact Dividend Payout Ratio on Listed Companies at Jakarta Islamic Index
The purpose of the research is to examine the effect of Return On Assets (ROA), Debt to Equity Ratio (DER), Assets Growth and Dividend Payout Ratio in a Year Before (DPRt-1) towards Dividend Payout Ratio (DPR) on Listed...