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Ni Luh Ayounik Mahasabha
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance

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Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran Pada Senjangan Anggaran Dengan Locus of Control Sebagai Pemoderasi Ni Luh Ayounik Mahasabha; Ni Made Dwi Ratnadi
E-Jurnal Akuntansi Vol 26 No 3 (2019)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2019.v26.i03.p17

Abstract

The purpose of this study is to examine empirically the ability of internal locus of control in moderating the influence of budgeting participation and budget emphasis on budgetary slack. This research was conducted in 37 Badung District Regional Organizations. The number of samples taken was 111 using the purposive sampling method. Data collection was done through questionnaire. The analysis technique used is the absolute value of the difference.. Based on the results of the analysis, it was found that internal locus of control weakened the effect of budgetary participation on budgetary slack. It is shows that the higher budgeting participation causes the higher budgetary slack and will decrease if there is an internal locus of control. However internal locus of control variable does not moderate the effect of budget emphasis on budgetary slack. Keywords: Budgeting participation, budget emphasis, internal locus of control, budgetary slack
Co-Authors Ni Made Dwi Ratnadi