Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung)

Kenisah, Melania Lintang and Carolina, Yenni and Rapina, Rapina (2020) Analysis of Factors Which Affect Budgetary Slack (Survey of SOE in Bandung). Kinerja, 24 (1). pp. 96-114. ISSN 2549-1709

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Abstract

This study aims to analyze the factors that affect budgetary slack which include employee motivation and asymmetric information with participative budgeting as the antecedent variables. The research method was conducted through a survey method by distributing questionnaires to 229 heads of responsibility center on SOEs in Bandung. In addition, interviews and group discussions were conducted to improve data collection. The data obtained were analyzed using the structural equation model - LISREL. The results showed that asymmetric information has a positive effect on budgetary slack and employee motivation has a negative effect on budgetary slack. Meanwhile, participative budgeting has a positive effect on asymmetric information and employee motivation.

Item Type:	Article
Contributors:	Contribution Contributors NIDN/NIDK Email Author Kenisah, Melania Lintang UNSPECIFIED UNSPECIFIED Author Carolina, Lintang UNSPECIFIED UNSPECIFIED Author Rapina, Rapina UNSPECIFIED UNSPECIFIED
Uncontrolled Keywords:	Participative Budgeting, Asymmetric Information, Employee Motivation, Budgetary Slack
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Depositing User:	Perpustakaan Maranatha
Date Deposited:	03 Aug 2024 16:16
Last Modified:	03 Aug 2024 16:16
URI:	http://repository.maranatha.edu/id/eprint/33161

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