Detail Effect of Budget Participation, Budget Emphasis, and Fairness Perception on the Budgetary Slackwith Managerial Trustworthy Behavioras Moderating Variable at Manufacturing Company in Jakarta (di dalam Proceeding 2nd IBSM 2013) Bibliografi Author: Oktorina, Megawati ; Soenarno, Yanuar Nanok Topik: budget participation; budget emphasis; fairness perception; budgetary slack; managerial trustworthy behavior Bahasa: (EN )     Penerbit: CAAL - International Education and Organizer     Tempat Terbit: Thailand    Tahun Terbit: 2013     Jenis: Papers/Makalah - pada seminar internasional Fulltext: IBSM 2013 - Yanuar Nanok - text optim.pdf (4.18MB; 8 download) Abstract Purpose: This study examines the effect of budget participation, budget emphasis, and fairness perception to budgetary slack. In addition, this study also adds moderating variable to determine how the effect of managerial trustworthy behavior to the relationship between budget participation, budget emphasis, fairness perception and budgetary slack correlation. Methodology: the study using Manufacturing companies which located in Jakarta for population. Questionnaires were distributed to the finance manager or production manager or anyone who is an actor-for budgeting process on the company. Data collection method was purposive sampling. Total of 113 questionnaires distributed, only 108 questionnaires can be used for this study. The statistical methods used to analyze the data and the research problem is structural equation models with partial least square approach using SmartPLS 2.0 software. Finding: The results of this study prove that budgetary participation and budget emphasis affecting budgetary slack. Meanwhile, fairness percept n does not significantly affect the budgetary slack. The test results showed that the moderation of managerial trustworthy behavior affects the relationship between budget emphasis and budgetary slack. However, the moderating variable does not effect in the relationship between budgetary participation and budgetary slack. Benefit from the this study is the behavior of managers in making budgetary slack can be significantly affected by factors that are directly related to the budget, but the influence of these factors on budgetary slack can be changed by other factors, in this stt> 'managerial trustworthy behavior. Originality: The study is expected to contribute the literature regarding the budget where this research include psychological lvariables such as justice perception and managerial trustworthy behavior so that the results obtained are getting richer and multidisciplinary. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Lihat Sejarah Pengadaan  Konversi Metadata   Kembali

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