Budgetary Slack Research Articles

The effect of information asymmetry, budget emphasis, individual capacity and self esteem on budget performance with budgetary slack as a mediation variable and budget participation as a moderating variable in regional apparatus organizations in Berau district

The effect of information asymmetry, budget emphasis, individual capacity and self esteem on budget performance with budgetary slack as a mediation variable and budget participation as a moderating variable in regional apparatus organizations in Berau district

Pengaruh Partisipasi Anggaran dan Kejelasan Anggaran terhadap Kesenjangan Anggaran dengan Job Relevant Information sebagai variable moderating

This study aims to test and analyze the effect of budget participation, clarity of budget targets on budgetary slack with Job Relevant Information as a moderating variable. This study was conducted at PT. Indomobil Prima Niaga Sumut Aceh (consisting of 5 branches). The sample selection method of saturated sampling is a sampling technique when all members of the population are used as samples, namely 38 samples. The sample in this study was the Head of the department consisting of Finance and Accounting Head, Aftersales Head, Branch Manager, Regional Manager and Hoyu Manager who are involved in budget preparation, budget implementation and budget accountability. The research approach used in this study is associative research. This type of research is quantitative research. Data collection was carried out using a survey method by distributing questionnaires to respondents. The analysis technique used is the Quantitative Approach Using Statistical Analysis, namely Partial Least Square - Structural Equestion Model (PLS SEM). The results of the study indicate that budget participation has an effect on budgetary slack. Furthermore, clarity of budget targets has an effect on budgetary slack. Job relevant information moderates the effect of budget participation and clarity of budget targets on budgetary slack

The Pattern of Budget Slack in Sharia Microfinance Institutions: A Phenomenology Study

The Pattern of Budget Slack in Sharia Microfinance Institutions: A Phenomenology Study

Effect of Budget Goal Clarity and Budget Participation on Budgetary Slack: Information Asymmetry as Moderation in SKPD Palangka Raya City

This study examines the influence of budget goal clarity and budgetary participation on budgetary slack, with information asymmetry as a moderating variable. The research was conducted on 60 respondents from 20 Regional Work Units (SKPD) in Palangka Raya City. Using multiple regression and moderated regression analysis, the results show that budget goal clarity negatively affects Budgetary Slack, while budgetary participation positively affects it. Information asymmetry moderates both relationships, strengthening the effect of budget goal clarity and weakening the effect of budgetary participation on Budgetary Slack. These findings imply the importance of clear budget goals, managed participation levels, and minimized information asymmetry in reducing Budgetary Slack. The study contributes to the understanding of budgetary practices in local government units and provides insights for improving budget management in the public sector.

Participation and clarity of budget targets, management accounting information system on managerial performance with budgetary slack as a mediation variable

The aim of this research is to analyze "budget participation, clarity of budget targets and management accounting information systems on managerial performance with the budgetary slack as a mediating variable," which has been carried out by 5 service companies affected by COVID-19. This research uses quantitative methods, and the data source used is primary data. The population in this research is 5 service companies spread across Jakarta, including PT. Sukses Andalan Bangsa, PT. Anak Bangsa Cakrawala Dunia, PT. Impact Power Mandiri, PT. Kitamuda Andalan Indonesia and PT. Triputra International. The sample selection for this research included directors, managers, and supervisors in each division of the company, with a total of 50 respondents. In this research, data analysis uses SmartPLS 4.0 with a data-based analysis method structural equation modeling based on partial least. Based on the hypothesis testing carried out, the research results show that budget participation has no positive and insignificant effect on managerial performance. For clarity of budget targets and management, accounting information systems have a positive and significant effect on managerial performance. Then, the budget gap has a positive and significant mediating effect on all variables of budget participation, clarity of budget targets, and management accounting information systems on managerial performance.

Effect of Organizational Justice on Budget Slack: the Role of Budget Emphasis as a Moderating Variable

This research aims to analyze the influence of organizational justice on budget slack, along with the moderating role of budget emphasis in the functional relationship between these two variables. The study sample includes 366 officer from local government units in the province of Aceh, Indonesia. Data collection was conducted through questionnaires, and the data analysis model employed moderated regression analysis. The findings reveal that organizational justice has a significant and negative impact on budget slack. Moreover, budget emphasis not only exhibits a negative influence on budget slack but also moderates the impact of organizational justice on budget slack. The negative influence of organizational justice on budget slack increases with the rise in budget emphasis.

Moderates of job relevant information: Budget participation, information asymmetry, autonomous budget motivation and budgetary slack

The purpose of this research is to determine the effect of budget participation, information asymmetry, and autonomous budget motivation on budgetary slack directly or moderated by job relevant information. The population in this research is all village officials in Gianyar Regency who are involved in preparing the village budget in Gianyar Regency. Sampling in this research was carried out by purposive sampling with a sample size of 192 people. Research data was collected through the results of distributing questionnaires and analyzed using the Partial Least Square/PLS analysis technique. The research results state that budget participation has a positive effect on budgetary slack. Information asymmetry has no effect on budgetary slack. Autonomous budget motivation has a negative effect on budgetary slack. Job relevant information is unable to moderate the influence of budget participation on budgetary slack. Job relevant information is unable to moderate the influence of information asymmetry on budgetary slack. autonomous budget motivation against budgetary slack.

Can budget participation and budgetary slack increasing managerial performance?

Can budget participation and budgetary slack increasing managerial performance?

Kecenderungan Perilaku Narsis pada Penganggaran di Perguruan Tinggi

Within the scope of the company, the budget has a very important role in controlling and allocating financial resources. Budgetary slack is a crucial part of budgeting because it can affect company performance and managers' intentions. This research investigates the relationship that exists between narcissism and budgetary slack in the context of higher education institutions in Indonesia. In addition to considering the variable narcissism, this study also analyzes the role of gender as a moderating variable in this relationship. The approach taken by this study is quite unique, as it focuses on the Indonesian context and uses online survey methods in data collection. Data analysis was carried out using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method. The results of this study provide interesting findings. One of the main findings is that the gender factor has an influence on the relationship between the level of narcissism and budgetary slack. Although it is hypothesized that narcissism can contribute to budgetary slack, this research finds that the influence of narcissism on budgetary slack cannot be confirmed in the context of higher education institutions in Indonesia. This shows the existence of complexity in the relationship between narcissism and budgetary slack which may be influenced by other factors that in the research gender factor turns out to influence.

PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADA HOTEL BINTANG 5 DI BADUNG

The budget is a tool utilized by companies to regulate resource utilization within a specified timeframe. However, discrepancies frequently arise between the planned budget and actual execution, potentially leading to what is known as budgetary slack. This slack occurs due to conflicts between those setting the budget and those implementing it. Among the factors contributing to budgetary slack are involvement in budgeting, dedication to the organization, and emphasis placed on the budget. This study aims to explore how involvement in budgeting, dedication to the organization, and emphasis on the budget impact budgetary slack within the setting of 5-star hotels in Badung. It adopts a quantitative approach, with the population consisting of 65 5-star hotels in Badung. The sample comprises 220 respondents selected through non-probability sampling, specifically use ipurposive isampling. Multiple linear regressiont ianalysis is utilized for data ianalysis. The findings reveal that both involvement in budgeting and emphasis on the budget positively affect ibudgetary slack in 5-star hotels in Badung. Conversely, dedication to the organization demonstrates a negative correlation with budgetary slack in the same context. The combined influence of involvement in budgeting, dedication to organization, and emphasis on the budget accounts for 44.5% of the variability in budgetary slack, while the remaining 55.5% is attributed to external variable not addressed in this study.

The importance of trustworthiness: a systematic literature review in budget slack

The importance of trustworthiness: a systematic literature review in budget slack

PENGARUH KEADILAN DISTRIBUTIF, INTERAKSIONAL DAN PROSEDURAL TERHADAP BUDGETARY SLACK HOTEL BINTANG LIMA DI BADUNG

Based on the profit and loss report for Hotel The report also shows that budgeted expenses are higher than income, this can also trigger budgetary slack. There are several factors that influence budgetary slack, one of which is the dimension of justicei which consistss of idistributive ijustice, interactonal justice, procedur justice where if this dimension of justice is implemented well and appropriately it will reduces the occurrences of budgetary slack. The aim of this research is to determin and analyse: (1) the influence of distributive justice on budgetary slack; (2) the influence of interactional justice on budgetary slack; (3) the influence of procedural justice on budgetary slack. The sort of examination is quantitative exploration. 158 employees participated in this study's survey. Primari data are the kind of data used. The questionnaires is used for data collection. Multiple linear regression is the method used in the data analysis. The results of the research conclude that distributive justice, interactional justice n procedural justice have a significant effect on budgetary slack in five star hotels in Badung. Based on the regression coefficient value obtained, it is negative, indicating that there is a negative influence between the variables of distributive justice, interactional justice n proceduraly justicei on budgetarys slack in five star hotels in Badung. The extent of the influence of the variables distributive justice, interactional justice, and procedural justice on Budgetary Slack is 25.5%, and 74.5% is influencei by factorss outsidei of this studys.

The effect of strategy, information asymmetry, and incentive scheme on budgetary slack in family business company

Research aims: This research focuses on testing the influence of implementing strategies by the company, the influence of information asymmetry that occurs between parties in the organization, and the incentive system applied in the organization to its employees.Design/Methodology/Approach: Computerized experimental research was conducted using a 2x2x2 mixed-subject research design, where there were two between-subject variables and one within-subject variable. Participants in this research were employees of family business companies involved in preparing the company budget. This test used the ANOVA analysis tool with Repeated Measurement.Research findings: This research provides results that the information asymmetry variable had a positive effect on the emergence of budgetary slack, while the variables of strategy, incentive scheme, and the interaction of each variable have not proven to influence the emergence of budgetary slack.Theoretical contribution/Originality: The experimental findings support the agency problem that arises from information asymmetry.Practitioner/Policy implication: By using practitioners conditioned in specific budgeting situations in experimental budget studies, this research provides practical implications for budgeting problems in business practice. In particular, it provides an overview of the factors that can influence budget gaps, and in this case, a business can condition its efforts in taking advantage of conditions to create the right budget. Apart from that, this research will be able to provide an overview of what treatments can encourage motivation and increase opportunities for the tendency to create budget slack.Research limitation/Implication: This study was limited to certain company sectors, and there is the possibility of a gap in understanding and interpreting the experimental scenario.

Moderating Perspective of Organizational Culture: Leadership Style and Obedience Pressure on Budgetary Slack

This research examines the impact of leadership style and obedience pressure on budgetary slack, with organizational culture as a moderating variable. By employing a descriptive quantitative approach, the study investigates how these factors interact within organizations to influence the practice of intentional budgetary slack creation. A sample of 110 accounting students who have taken professional and business ethics courses was analyzed, providing significant insights into the dynamics between leadership, obedience pressure, and budgetary slack. Objective: This research aims to determine the extent to which leadership style and obedience pressure influence budgetary slack and how organizational culture moderates this relationship. It seeks to contribute to understanding budget management within companies, particularly the factors that encourage or mitigate the creation of budgetary slack. Theoretical Framework: This study is grounded in theories related to leadership styles, organizational culture, and budgetary practices. It examines the concept of budgetary slack within the framework of obedience pressure and leadership influence, highlighting the role of organizational culture as a potential moderating factor. Method: The research adopts a descriptive quantitative method, with a population comprising all accounting students who have completed professional and business ethics courses. A total of 110 students were sampled for the study. Data were collected and analyzed to assess the relationships between leadership style, obedience pressure, budgetary slack, and the moderating role of organizational culture. Results and Discussion: The findings indicate that obedience pressure and leadership style positively and significantly impact budgetary slack. Additionally, organizational culture was found to moderate the relationship between leadership style and budgetary slack. However, it does not moderate the impact of obedience pressure on budgetary slack. These results are discussed in the context of existing theoretical frameworks and previous studies. Research Implications: This study offers practical and theoretical implications for understanding and managing organisational budgetary slack. It highlights the importance of considering organizational culture and leadership style to control or leverage budgetary slack for organizational benefit. This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management. Originality/Value: This research contributes to the literature by exploring the moderating role of organizational culture in the relationship between leadership style, obedience pressure, and budgetary slack. It provides new insights into how organizational dynamics influence budget management practices, offering valuable implications for both academic research and practical management.

Analysis of the Effect of Budget Participation on Budgetary Slack: Study Literature Review

The purpose of this study is to examine how budget participation affects budgetary slack. Using data sources from Mendeley, Publish or Perish 8, and Google Scholar indexed by Sinta 1-6, 
 Google Scholar, 
 Garuda, or EBSCO and Index Copernicus, as well as credible international journals indexed by Scopus throughout a five-year period beginning in 2019–2024, this study employs the System Literature Review approach. The search terms "behavioral aspects," "budget participation," and "budgetary slack" were used to find articles. The study's findings indicate that there is more room for budgetary slack the more people participate in budgeting. Decision-makers have the power to choose the budget's contents when they participate in the budgeting process. However, due to disagreements over ideas or conflicts of interest, including a large number of people in the budget preparation process may increase the likelihood of budget shortages. When it comes to budget participation, everyone has a tendency to search for methods to help the budget targets achieve their goals. In the end, this leads to the practice of raising expenses or lowering them to the appropriate level so that the budget may be met more readily.

Decoding task uncertainty: moderating effects on participative budgeting and budgetary slack dynamics

This research examines the effects of participative budgeting on budgetary slack under different levels of task uncertainty. It also investigates the mediating factors of goal orientation and job-relevant information in the cognitive and motivational aspects of participative budgeting in situations characterised by task uncertainty. Our comprehensive analytical methodology uses partial least squares structural equation modelling and conditional process modelling. Results reveal that participative budgeting has a significant positive effect on budgetary slack, with this relationship being mediated by goal orientation and job-relevant information. Task uncertainty levels mitigate the mediation effects. However, in situations of low task uncertainty, goal orientation and job-relevant information play an essential role in conveying the effects of participative budgeting on budgetary slack.

Kualitas Sumber Daya Manusia Memoderasi Determinan Senjangan Anggaran

The study aims to analyze budget participation and budget clarity on budgetary slack, are moderated by human resources quality at BLUD Puskesmas in Jombang Regency. The population of this study are 34 BLUD Puskesmas di Jombang Regency with the research subjects are administration coordinator, data planning and management coordinator, and financial coordinator from BLUD Puskesmas. The number of samples in this study is 25 BLUD Puskesmas that obtained by using slovin formula, resulting in a total of 75 employees as respondents. The sampling technique used is simple random sampling with lottery method. The type research is quantitive research with the Partial Least Square (PLS) The steps used in PLS analysis technique are outer model analysis, inner model analysis, and hypothesis test. The result show that budget participation has a positive effect on budgetary slack, budget clarity has a negative effect on budgetary slack, human resources quality is not able to moderate budget participation on budgetary slack, and human resources quality is able to moderate budget clarity on budgetary slack.

PENGARUH KAPASITAS INDIVIDU DAN AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK

This research aims to determine the influence of individual capacity and role ambiguity on budgetary slack. The variables in this research are Individual Capacity (X1) and Role Ambiguity (X2) as independent variables and budgetary slack (Y) as the dependent variable. The population in this study were employees within the Jeneponto Regency SKPD. The sample was selected using the Slovin formula and resulted in 92 respondents as the sample. The data collection technique used is a questionnaire. The data analysis techniques used are descriptive statistical tests, data quality tests, classical assumption tests, multiple linear regression analysis, F tests and coefficient of determination tests. The results of this research show that, based on the results of the descriptive analysis, individual capacity is 3.97 which is classified as high, role ambiguity is 4.49 which is classified as very high and budgetary slack is 4.51 which is classified as very high. From the results of the multiple linear regression test, the equation Y = 30,422 + 418 (X1) + (-117) (X2) is obtained, which means that for each additional value of individual capacity, the value of budgetary slack increases by 434 and for each additional value of role ambiguity, then the budgetary slack value decreased by -117. Based on the results of the t test, significant results were obtained at 0.001 0.05, which means that individual capacity has a significant effect on budgetary slack, thus the first hypothesis is accepted, and the results are significant at 0.209 0.05, which means that role ambiguity has no significant effect on budgetary slack, with Thus the second hypothesis is accepted. Meanwhile, the results of the analysis of the coefficient of determination (r2) obtained a value of (r2) = 0.468 or 46.8 percent. This shows that individual capacity and role ambiguity have an influence on budgetary slack of 46.8 percent, while the remaining 43.2 percent is influenced by other factors.Keywords: Individual Capacity, Role Ambiguity, Budgetary Slack

The Effect Of Locus Of Control, Budget Emphasis and Budget Participation On Information Asymmetry and Its Impact On Budgetary Slack

This research aims to determine the influence of locus of control, budget emphasis and budget participation on the budgetary slack with information asymmetry as an intervening variable in the Regional Apparatus Organization (OPD) of Kerinci Regency. The population in this study includes all Regional Regional Apparatus Organization (OPD) in Kerinci Regency, totaling 42 OPD with respondents taken namely the Head of OPD, OPD Secretary, Finance Section and Program Planning Section. The research sample was selected using saturated sampling, namely a sampling technique using the entire population as a research sample consisting of 168 respondents. This research method uses quantitative methods. This research uses primary data obtained through questionnaires distributed to respondents. The research results show that locus of control has a negative effect on the budgetary slack, while budget emphasis and budget participation have a positive effect on the budgetary slack. locus of control and budget emphasis have a positive effect on information asymmetry, while budget participation has a negative effect on information asymmetry. Information asymmetry is able to mediate the influence of locus of control, budget emphasis and budget participation on the budgetary slack.

Pengaruh Religiusitas dan Long Term Orientation terhadap Budgetary Slack di Organisasi Perangkat Daerah (OPD) Kota Padang

Budgetary Slack is common in public sector organizations, due to a tight budget system that is difficult to realize. Factors that affect the budget gap are one of personal values. This study aims to look at individual factors of religiosity and long-term orientation. Research on religiosity factors in the context of budgets is still not widely carried out, especially regarding budgetary measures. This research method is descriptive quantitative with survey techniques using questionnaires. This research was conducted on the structural OPD of Padang City. Based on the results of testing and analysis, the religiosity variable has a positive effect on budgetary slack, and long-term orientation positively affects the occurrence of budget shortages in regional apparatus organizations. The findings of this study are expected to contribute research in management science and public sector accounting, especially related to budgets in the public sector.