Article Per Year (5 Year)
p-Index From 2020 - 2025
0
P-Index
This Author published in this journals
All Journal Journal of Accounting and Investment
Taufiq Bayu Septiadi
Universitas Muhammadiyah Yogyakarta
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi Alek Murtin; Taufiq Bayu Septiadi
Journal of Accounting and Investment Vol 12, No 2: July 2011
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (159.403 KB)

Abstract

This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational commitment on the relation of budget participation as well as  budgetary slack, (5) budget emphasis on the relation of budget participation as well as  budgetary slack, (6) asymmetry information on the relation of budget goal clarity as well as  budgetary slack, (7) organizational commitment on the relation of budget goal clarity as well as  budgetary slack, (8) budget emphasis on the relation of budget goal clarity as well as  budgetary slack. The subjects of this study are middle and lower managers in local government instutions including section/department/sub-section head, under the municipality and regencies in the city government of Yogyakarta. The results show, (1) budget participation influences to budgetry slack, (2) budget goal clarity influences to budgetry slack, (3) asymmetry information act as moderating variable in the relation of budget participation with budgetary slack, (4) organizational commitment act as moderating variable in the relation of budget participation with budgetary slack.
Co-Authors Alek Murtin