Pengaruh Self Esteem, Budget Emphasis, Dan Locus of Control Terhadap Budgetary Slack (Studi Empiris Pada Aparatur Organisasi Perangkat Daerah Di Kota Palangka Raya)

Agustina, Maria; Masin, Hamun S; Yanuarisa, Yesika

doi:10.52300/blnc.v12i2.1885

Cited by 1 publication

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“…The higher the level of locus of control in an employee, the more internal the locus of control will be, so that the employee tends to reduce the occurrence of budgetary slack. This research is in line with research conducted by Agustina et al (2020) which states that an individual who has a high locus of control in himself will reduce the tendency for budgetary slack to occur. Research conducted by Adikusuma and Mukhzarudhfa (2017) states that locus of control affects budgetary slack.…”

Section: B Effect Of Locus Of Control On Budgetary Slacksupporting

confidence: 88%

Effect Of Moral Equity, Locus Of Control, Environmental Uncertainty, Organizational Commitment, Reward, And Motivation On Budgetary Slack: Participatory Budgeting As A Moderating Variable

Sinaldi,

Riduwan,

Priyadi

2023

LEJEA

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This study aimed to examine and analyze the effect of moral equity, locus ofcontrol, environment uncertainty, organizational commitment, reward, andmotivation onbudgetary slack: participative budgeting as a moderating variable. The population was all employees who worked at Local Government Organization in East Manggarai Sub-district. Moreover, the data collection technique used purposive sampling. In line with that, there were 115 employees as the sample. Furthermore, the instrument in the data collection technique used questionnaires. The research was quantitative. Additionally, the data analysis technique used multiple linear regression. As the result, it concluded that: (a) moral equity had a negative effect on budgetary slack; (b) locus of control had a negative effect on budgetary slack; (c) motivation had a negative effect on budgetary slack, (d) participative budgeting strengthened the effect of moral equity on budgetary slack; (e) environment uncertainty did not affect on budgetary slack: (f) organizational commitment did not affect budgetary slack; (g) reward did not affect budgetary slack; (h) participative budgeting did not moderate the effect of locus of control on budgetary slack; (i) participative budgeting did not moderate the effect of environment uncertainty om budgetary slack; (j) participative budgeting did not moderate the effect of organizational commitment on budgetary slack; (k) participative budgeting did not moderate the effect of reward on budgetary slack; and (l) participative budgeting did not moderate the effect of motivation on budgetary slack.

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Section: B Effect Of Locus Of Control On Budgetary Slacksupporting

confidence: 88%