Article Per Year (5 Year)
p-Index From 2019 - 2024
0
P-Index
This Author published in this journals
All Journal E-Jurnal Akuntansi Universitas Udayana
Ayunia Gina T. Marjana
Universitas Udayana
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Persepsi Keadilan dan Ketidakpastian Lingkungan Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Ayunia Gina T. Marjana; Dodik Ariyanto
E-Jurnal Akuntansi Vol 22 No 2 (2018)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2018.v22.i02.p20

Abstract

This study aims to test and provide empirical evidence of the role of fairness perception that’s proxied with procedural fairness and distributive fairness, and environmental uncertainty in influencing the relationship of budgetary participation in budgetary slack. This research was conducted on 28 star hotels in Badung regency. The number of respondents used was 77 heads of departments selected using purposive sampling with respondent criteria head of accounting department, head of front office department, and head of food & beverages department who participated in budget and have occupied his position at least one year. Methods of data collection were conducted by survey method using questionnaire. Data analysis technique used is Moderated Regression Analysis (MRA). The final results of the study suggest that procedural fairness and distributive fairness weaken the influence of budgetary participation on budgetary slack. While environmental uncertainty strengthens the influence of budget participation on budget slack. Keywords: Participative budgeting, procedural fairness, distributive fairness, environmental uncertainty, budgetary slack
Co-Authors DODIK ARIYANTO