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All Journal Formosa Journal of Applied Sciences (FJAS)
Syam, Fazli
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Control & Systems Engineering Decision Sciences, Operations Research & Management Education Engineering Social Sciences

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Effect of Organizational Justice on Budget Slack: the Role of Budget Emphasis as a Moderating Variable Maulidinsyah, Teuku; Fahlevi, Heru; Syam, Fazli
Formosa Journal of Applied Sciences Vol. 3 No. 8 (2024): August 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i8.7630

Abstract

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.
Co-Authors Heru Fahlevi, Heru Maulidinsyah, Teuku