Claim Missing Document
Check
Articles

Found 1 Documents
Search

Pengaruh Partisipasi Anggaran Dan Budget Emphasis Terhadap Budgetary Slack Dengan Pertimbangan Etika Sebagai Variabel Moderasi Fadhlurrahman Dwi Febrianto; Noor Endah Cahyawati
Journal of Management and Social Sciences Vol. 3 No. 1 (2024): February : Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar Jl. Sumba no 46, Kota Makassar, Sulawesi Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v3i1.991

Abstract

This study aimed to examine the effect of Budget Participation, Budget Emphasis on Budgetary Slack with Ethical Consideration as Moderating Variable. This kind of study is quantitative research with primary data collected in a questionnaire distributed to 38 respondents. The data is processed with multiple linear regression analysis by using Statistical Program for Social Science (SPSS). The results showed that budget participation and budget emphasis has effect on budgetary slack. Meanwhile, ethical considerations cannot moderate the relationship between budget participation and budget emphasis on budgetary slack.