Serat Acitya
Vol. 10 No. 2 (2021): Oktober: Jurnal Ilmiah Serat Acitya

Analisis Budgetary Slack Pada Perusahaan

Khamimah Khamimah (Universitas17 Agustus 1945 Semarang)
Mochammad Bilal (Universitas 17 Agustus 1945 Semarang)



Article Info

Publish Date
22 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.

Copyrights © 2021






Journal Info

Abbrev

sa

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

Description

bidang ilmu manajemen dan akuntansi antara lain manajemen pemasaran, manajemen keuangan, manajemen sumber daya manusia,termasuk perilaku organisasi, dan manajemen informasi, sistem pengendalian manajemen, audit manajemen, akuntansi keperilakuan, sistem informasi akuntansi, penganggaran, perpajakan, ...