Serat Acitya
Vol 10, No 2 (2021): Persatuan dalam Keragaman Bisnis

Analisis Budgetary Slack Pada Perusahaan

Khamimah Khamimah (FEB UNTAG Semarang)
Mochammad Bilal (FEB UNTAG Semarang)



Article Info

Publish Date
11 Oct 2021

Abstract

This study aims to determine the effect of accounting information systems, self esteem, locus of control, budget participation on the budgetary slack at Perusahaan. The population in this study were employees involved in budgeting in each division / department at Perusahaan, amounting to 118 people. This study uses census sampling techniques, namely the use of the entire population without having to draw the research sample as an observation unit.The results of this study show that the accounting information system and locus of control variables have a significant positive effect on the budgetary slack, while the variables of self-esteem and budget participation have no effect on the budgetary slack at Perusahaan.Keywords : Accounting Information Systems, Self Esteem, Locus of Control, Budget Participation, Budgetary Slack.

Copyrights © 2021






Journal Info

Abbrev

sa

Publisher

Subject

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Social Sciences

Description

Jurnal ini dikembangkan dari mulai terbit tahun 2012. Jurnal Ilmiah ini mempublikasikan naskah hasil penelitian lapangan atau penelitian pustaka yang berkaitan dengan bidang ilmu manajemen dan akuntansi. Ruang lingkup publikasi antara lain: Akuntansi Manajemen Akuntansi Keperilakuan Akuntansi ...