Dinasti International Journal of Economics, Finance & Accounting (DIJEFA)
Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026

The Influence of Budgetary Slack on Managerial Performance with Leadership Style as a Moderating Variable

Nanang Mursid (Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia.)
Karsam Karsam (Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia.)
Atik Budi Paryanti (Institut Bisnis dan Komunikasi Swadaya, Jakarta, Indonesia.)



Article Info

Publish Date
23 May 2026

Abstract

This study aims to analyze the effect of budgetary slack on managerial performance with leadership style as a moderating variable in companies in DKI Jakarta. The research uses a quantitative approach with the explanatory research method. Data were collected thru questionnaires distributed to 220 respondents, consisting of middle and upper-level managers from 68 companies. The analysis technique used is Partial Least Square-based Structural Equation Modeling (SEM-PLS). The research results show that budgetary slack has a positive and significant impact on managerial performance. This indicates that slack can provide flexibility for managers in facing uncertainty and achieving performance targets. Additionally, leadership style has also been proven to have a positive and significant impact on managerial performance and is the most dominant variable in the research model. Furthermore, leadership style is capable of moderating the relationship between budgetary slack and managerial performance, although with a relatively small influence. This research implies that companies need to effectively manage budgetary slack practices and improve the quality of leadership styles to support managerial performance. Future research is recommended to add other variables and expand the research subjects to obtain more comprehensive results.

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Journal Info

Abbrev

DIJEFA

Publisher

Subject

Economics, Econometrics & Finance

Description

The author is invited to submit a paper for Dinasti International Journal of Economics, Finance & Accounting (DIJEFA). Topics related to this journal include but are not limited to: Accounting and financial reporting Audit Accounting management Taxation Corporate finance Personal finance Financial ...