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All Journal Journal of Economic, Bussines and Accounting (COSTING) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Pratama, Bobby
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Economics, Econometrics & Finance

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The Effect of Asymmetry Information, Budget Target Clarity, and Budget Participation on Budgetary Slack with Organizational Commitment as a Moderating Variable: A Literature Review Pratama, Bobby; Florencia, Irene Tri; Mukhtaruddin, Mukhtaruddin
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5617

Abstract

This study aims to provide a comprehensive understanding of the budgetary slack phenomenon. The method used is a systematic literature review (SLR) of 100 journal articles published in Scopus-indexed journals (Q2–Q4) and Sinta 2 to Sinta 4 during the period 2016–2025. The results of the study indicate that agency theory is the most dominant theoretical framework used, while asymmetry information has been shown to increase the tendency of budgetary slack. Conversely, the influence of budget target clarity and budget participation still produces diverse and inconsistent findings. The differences in research results are thought to be influenced by the organizational context, the research period, and the measurement instruments used. The novelty of this study lies in the use of organizational commitment as a moderating variable. The literature shows that organizational commitment has been shown to weaken the positive effect of asymmetry information and strengthen the positive effect of budget target clarity and budget participation in reducing budgetary slack.
PENGARUH TOTAL QUALITY MANAGEMENT TERHADAP EMPLOYEE PERFORMANCE DENGAN PERFORMANCE MEASUREMENT SYSTEM SEBAGAI VARIABEL MODERATING: SEBUAH STUDI LITERATUR REVIEW Pratama, Bobby; Ayu, Cahyani Putri; Sari, Rela
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/3xx0y802

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Total Quality Management (TQM) terhadap employee performance dengan Performance Measurement System (PMS) sebagai variabel moderating. Metode yang digunakan adalah systematic literature review (SLR) terhadap 50 artikel terindeks Scopus periode 2020-2025. Hasil kajian menunjukkan bahwa Total Quality Management (TQM)  secara umum berkontribusi positif terhadap peningkatan produktivitas, kepuasan kerja, serta kemampuan adaptasi karyawan, meskipun sebagian kecil studi melaporkan hasil yang tidak konsisten. Dominannya penggunaan Resource-Based View (RBV) theory menegaskan bahwa praktik TQM dapat menjadi sumber daya strategis yang bernilai dan sulit ditiru. Performance Measurement System (PMS) berperan memperkuat hubungan antara TQM dan kinerja karyawan melalui fungsi evaluasi, komunikasi, serta penyelarasan tujuan organisasi. Implikasi praktis penelitian ini adalah perlunya pendekatan holistik dan integrasi PMS yang konsisten agar manfaat TQM dapat dimaksimalkan dalam membangun budaya mutu yang berkelanjutan.
Co-Authors Florencia, Irene Tri Mukhtaruddin Mukhtaruddin Putri Ayu Cahyani Sari, Rela