📅 22 October 2021
DOI: 10.56444/sa.v10i2.643
Analisis Budgetary Slack Pada Perusahaan
Jurnal Ilmiah Serat Acitya
Universitas 17 Agustus 1945 (UNTAG) Semarang
📄 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.
🔖 Keywords
#Accounting Information Systems
#Self Esteem
#Locus of Control
#Budget Participation
#Budgetary Slack.
ℹ️ Informasi Publikasi
Tanggal Publikasi
22 October 2021
Volume / Nomor / Tahun
Volume 10, Nomor 2, Tahun 2021
📝 HOW TO CITE
Khamimah Khamimah; Mochammad Bilal, "Analisis Budgetary Slack Pada Perusahaan," Jurnal Ilmiah Serat Acitya, vol. 10, no. 2, Oct. 2021.
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