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All Journal Sosiohumaniora Jurnal Akuntansi dan Pajak AKRUAL: Jurnal Akuntansi EKSPANSI Economica: Jurnal Ekonomi Islam Jurnal Inovasi Bisnis (Inovbiz) Kamaya: Jurnal Ilmu Agama Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Almana : Jurnal Manajemen dan Bisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) IJISH (International Journal of Islamic Studies and Humanities) Asia Pacific Fraud Journal Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton Abdimas Universal International Journal of Zakat (IJAZ) Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Airlangga International Journal of Islamic Economics and Finance AJAR (Asian Journal of Accounting Research) (e-Journal) Jurnal PkM (Pengabdian kepada Masyarakat) Banco: Jurnal Manajemen dan Perbankan Syariah Jurnal Ilmiah Mahasiswa Raushan Fikr Milkiyah: Jurnal Hukum Ekonomi Syariah
Ahmad Abbas
Sekolah Tinggi Agama Islam Negeri Majene
Religion Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Journal : EKSPANSI

 1 
THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK Andi Ayu Frihatni; Ahmad Abbas
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi Vol 12 No 2 (2020): Jurnal Ekspansi November 2020
Publisher : Jurusan Akuntansi Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ekspansi.v12i2.2059

Abstract

This research aims at testing the effect of contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysis. The results have shown that contingency determinants consisting of organizational commitment, budgeting participatory, information asymmetry, and environmental uncertainty provide positive direct effect on the budgetary slack, otherwise organizational commitment has no indirect effect on the relationship between contingency determinants and the budgetary slack
Co-Authors Abdul Gaffar Haris Achdian Anggreny Bangsawan Aminuddin Aminuddin Andi Ayu Frihatni Anwar, Alfiansyah Ardiansyah Ardiansyah Arizah, Ainun Hannani Ida Ayu Putu Sri Widnyani Idrawahyuni Idrawahyuni Kamaruddin, Andi Martina Maha Radwan Manswab Mahsen Abdulrahman Mohamad Ilham Mohammad Ayaz Muhammad Aswad Neks Triani Nengsi Warna Sari Nur Iman Saal Rabiatul Adawiyah Rini Purnamasari Rini Purnamasari Sentot Imam Wahjono Syamsidar Syamsidar Syarifah Halifah Tsalis, Khodijah Nur Wa Ode Rayyani Yana Firana Yana Firana