Email this article Budgetary Slack: Iklim Kerja Etis, Motivasi Berprestasi, Komitmen Organisasi, dan Modal Intelektual
Abstract
Performa kinerja yang lebih baik dibandingkan dengan kemampuan penyerapan anggaran mengindikasikan bahwa keluaran (output) dapat dicapai dengan alokasi anggaran yang lebih rendah dari anggaran yang telah direncanakan. Hal ini menggambarkan bahwa anggaran yang tersedia pada Kementerian/Lembaga lebih besar dibandingkan yang seharusnya. Penelitian dilakukan pada tahun 2021 untuk mengkaji pengaruh iklim kerja etis, motivasi berprestasi dan komitmen organisasi terhadap budgterary slack yang dimoderasi oleh modal intelektual dengan lokus penelitian pada Kementerian Dalam Negeri. Penelitian menerapkan metode kuantitatif dengan sampel sebanyak 137 pegawai negeri sipil yang ditentukan secara purposive. Analisis data penelitian menggunakan Structural Equation Modelling dengan pengujian hipotesis berdasarkan jalur analisis. Hasil penelitian menemukan bahwa iklim kerja etis tidak berpengaruh terhadap budgetary slack, sedangkan motivasi berprestasi dan komitmen organisasi berpengaruh positif signifikan terhadap budgetary slack. Modal intelektual terbukti tidak mampu memoderasi hubungan ketiga variabel terhadap budgetary slack.
Keywords
Full Text:
PDFReferences
Abdullah, M. (2015). Metode Penelitian Kuantitatif. Aswaja Pressindo.
Al-Jabari, B., & Ghazzawi, I. (2019). Organizational commitment: A review of the conceptual and empirical literature and a research agenda. International Leadership Journal, 11 (1), 78–119
Al-Qatawneh, M. I. (2014). The Impact of Organizational Structure on Organizational Commitment: A Comparison between Public and Private Sector Firms in Jordan. European Journal of Business and Management, 6(12), 30–37.
Appelbaum, S. H., Deguire, K. J., & Lay, M. (2005). The Relationship of Ethical Climate to Deviant Workplace Behaviour. Corporate Governance, 5(4), 43–55.https://doi.org/10.1108/14720700510616587
Ariani, N. P., & Budiasih, I. G. A. N. (2021). The Effect of Budgeting Participation, Organizational Commitment, and Self Esteem on Village Budgetary Slack in Mengwi Sub-district. American Journal of Humanities and Social Sciences Research (AJHSSR), 5(3), 425–433.
Arnaud, A. (2010). Conceptualizing and Measuring Ethical Work Climate: Development and Validation of The Ethical Climate Index. Business and Society, 49(2), 345–358. https://doi.org/10.1177/0007650310362865
Ashmeade, J. A., McCambridge, G., & Sullivan, J. (2017). Ethical Concerns of Budgetary Slack Creation. Journal of Accounting, Ethics & Public Policy, 18(3), 17.
Attar, M., Kang, K., & Sohaib, O. (2019). Knowledge Sharing Practices, Intellectual Capital and Organizational Performance. Proceedings of the 52nd Hawaii International Conference on System Sciences, 5578–5587.
Baerdemaeker, J. De, & Bruggeman, W. (2015). The Impact of Participation in Strategic Planning on Managers’ Creation of Budgetary Slack: The Mediating Role of Autonomous Motivation and Affective Organisational Commitment. Management Accounting Research, 29, 1–12. https://doi.org/10.1016/j.mar.2015.06.002
Bodansky, D. (2012). Legitimacy. The Oxford Handbook of International Environmental Law, 2012, 1–21. https://doi.org/10.1093/oxfordhb/9780199552153.013.0030
Braendle, U., Farah, A., & Balian, P. (2017). Corporate Governance, Intellectual Capital and Performance: Evidence from the Public Sector in the GCC. Risk Governance and Control: Financial Markets and Institutions, 7(4), 23–29. https://doi.org/10.22495/rgc7i4art3
Burlea, A. S., & Popa, I. (2013). Legitimacy Theory. Encyclopedia of Corporate Social Responsibility, 1579–1584. https://doi.org/10.1007/978-3-642-28036-8_471
Busenan, E. F. M., Ramli, A., & Bakar, M. S. (2018). Intellectual Capital and Its Importance to The Public Sector. Journal of Global Business and Social Entrepreneurship (GBSE), 4(10), 131–138.
Chaudhary, R. (2017). Demographic Factors, Personality and Entrepreneurial Inclination: A Study among Indian University Students. Education and Training, 59(2), 171–187. https://doi.org/10.1108/ET-02-2016-0024
Chen, S., Su, X., & Wu, S. (2012). Need for Achievement, Education, and Entrepreneurial Risk-Taking Behavior. Social Behavior and Personality, 40(8), 1311–1318. https://doi.org/10.2224/sbp.2012.40.8.1311
Chin, W. W., Marcolin B. L., & Newsted P. R. (2003) A Partial Least Squares Latent Variable Modeling Approach for Measuring Interaction Effects: Results from a Monte Carlo Simulation Study and an Electronic-Mail Emotion/Adoption Study. Information System Research, 14(2), 189-217. https://doi.org/1047-7047/03/1402/0189$05.00
Chiou, B.-C. (2017). Organizational Ethical Climate as Moderators of the Relationships between Budgetary Slack and Its Antecedents. Sun Yat-Sen Management Review, 25(2), 337–366. https://doi.org/10.6160/2017.06.02
Chong, V. K., & Ferdiansah, I. (2012). An Experimental Investigation on The Effect of Feedback Control Policy and Need for Achievement on Subordinates’ Budgetary Slack Creation. Asia-Pacific Management Accounting Journal, 7(1), 141–171.
Chong, V. K., & Khudzir, N. F. (2018). The Effect of Mutual Monitoring and Need for Achievement on Budgetary Slack in a Team-Based Environment. Advances in Accounting Behavioral Research, 21, 1–19. https://doi.org/10.1108/S1475-148820180000021001
Chong, V. K., & Loy, C. Y. (2015). The Effect of a Leader’s Reputation on Budgetary Slack. Advances in Management Accounting, 25, 49–102. https://doi.org/10.1108/S1474-787120150000025003
Chong, V. K., & Sudarso, D. (2017). The Effect of Organizational Ethical Climate and Peer Monitoring Control Systems on Budgetary Slack: An Experimental Study. Asia-Pacific Management Accounting Journal, 11(2), 41–62.
Cromartie, A. (2003). Legitimacy, in Political Concepts. New York: Manchester University Press, 93–104.
Damrongsukniwat, P., Kunpanitchakit, D., & Durongwatana, S. (2015). The Measurements of Budgetary Slack: The Empirical Evidence of Listed Companies in Thailand. Journal of Economics, Business and Management, 3(2), 244–251. https://doi.org/10.7763/joebm.2015.v3.188
DeConinck, J. B. (2011). The Effects of Ethical Climate on Organizational Identification, Supervisory Trust, and Turnover among Salespeople. Journal of Business Research, 64(6), 617–624. https://doi.org/10.1016/j.jbusres.2010.06.014
Deegan, C. M. (2018). Legitimacy Theory: Despite Its Enduring Popularity and Contribution, Time is Right for a Necessary Makeover. Accounting, Auditing and Accountability Journal, 32(8), 2307–2329. https://doi.org/10.1108/AAAJ-08-2018-3638
Diantara, I. K. A., & Wirajaya, I. G. A. (2017). Iklim Kerja Etis Memoderasi Pengaruh Partisipasi Penganggaran pada Senjangan Anggaran. E-Jurnal Akuntansi Universitas Udayana, 20(2), 1046–1072. https://doi.org/10.24843/EJA.2017. v20.i02.p07
Díez, J. M., Ochoa, M. L., Prieto, M. B., & Santidrián, A. (2010). Intellectual Capital and Value Creation in Spanish Firms. Journal of Intellectual Capital, 11(3), 348–367. https://doi.org/10.1108/14691931011064581
Do, B. R., & Dadvari, A. (2017). The Influence of The Dark Triad on the Relationship between Entrepreneurial Attitude Orientation and Entrepreneurial Intention: A Study among Students in Taiwan University. Asia Pacific Management Review, 22(4), 185–191. https://doi.org/10.1016/j.apmrv.2017.07.011
Douglas, P. C., & Wier, B. (2000). Integrating Ethical Dimensions into a Model of Budgetary Slack Creation. Journal of Business Ethics, 28(3), 267–277. https://doi.org/10.1023/A:1006241902011
Duho, K. C. T. (2020). Intellectual Capital and Technical Efficiency of Banks in an Emerging Market: A Slack-Based Measure. Journal of Economic Studies, 47(7), 1711–1732. https://doi.org/10.1108/JES-06-2019-0295
Enriquez de La O, J. F. (2015). Resource-Based View and Dynamic Capabilities: Achieving Competitive Advantage Through Internal Resources and Competences. Vezetéstudomány / Budapest Management Review, 11, 50–61. https://doi.org/10.14267/veztud.2015.11.05
Ermawati, N., Soesilowati, E., & Prasetyo, P. . E. (2017). Pengaruh Need for Achivment dan Locus of Control terhadap Intensi Berwirausaha melalui Sikap Siswa Kelas XII SMK Negeri se-Kota Semarang. Journal of Economic Education, 6(1), 66–74. https://doi.org/10.15294/jeec.v6i1.14704
Farah, A., & Abouzeid, S. (2017). The Impact of Intellectual Capital on Performance: Evidence from The Public Sector. Knowledge Management and E-Learning, 9(2), 225–238. https://doi.org/10.34105/j.kmel.2017.09.013
Gayatri, I. A. S., Widanaputra, A. A. G. P., Suputra, I. D. G. D., & Rasmini, N. K. (2019). The Influence of Organizational Commitment on Budgetary Slack with Career Uncertainty as Moderating Variables (In the Context of Participative Budgets Preparation). International Journal of Sciences Basic and Applied Research, 48(6), 184–192. https://core.ac.uk/download/pdf/270308431.pdf
Garrison, R. H., Noreen, E. W., & Brewer, P. C. (2012). Managerial Accounting (14th ed.). The McGraw-Hil.
Gibson, C. B., Gibson, S. C., & Webster, Q. (2021). Expanding Our Resources: Including Community in the Resource-Based View of The Firm. Journal of Management, 20(10), 1–21. https://doi.org/10.1177/0149206320987289
Gogan, L. M., Artene, A., Sarca, I., & Draghici, A. (2016). The Impact of Intellectual Capital on Organizational Performance. Procedia - Social and Behavioral Sciences, 221, 194–202. https://doi.org/10.1016/j.sbspro.2016.05.106
Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2017). A Primer on Partial Least Squares Structural Equation Modeling (PLS-SEM). SAGE Publication. https://doi.org/10.1080/1743727x.2015.1005806
Hanaysha, J. (2016). Testing the Effects of Employee Engagement, Work Environment, and Organizational Learning on Organizational Commitment. Procedia - Social and Behavioral Sciences, 229, 289–297. https://doi.org/10.1016/j.sbspro.2016.07.139.
Hasanuddin, Rahman Mus, A., & Nur, M. (2020). The Influence of Organizational Culture, Information Asymmetry, Group Cohesiveness on Budgetary Slack: A Study of Local Government in Indonesia. American Journal of Humanities and Social Sciences Research, 4(8), 282–288.
Hermawan, S. (2013). Makna Intellectual Capital Perspektif the Role Theory dan The Resource Based Theory. Ekuitas: Jurnal Ekonomi Dan Keuangan, 17(2), 256–275. https://doi.org/10.24034/j25485024.y2013.v17.i2.2252
Ivory, S. L. (2021). An Examination of Implicit and Explicit Need for Achievement and Fear of Failure Predicting Perceptions of Organizational Consequences (Issue August).
Jabari, B. Al, & Ghazzawi, I. (2019). Organizational Commitment: A Review of the Conceptual and Empirical Literature and a Research Agenda. International Leadership Journal, 11(1), 78–119.
Kahar, S. H. A., Rohman, A., & Chariri, A. (2016). Participative Budgeting, Budgetary Slack and Job Satisfaction in the Public Sector. Journal of Applied Business Research, 32(6), 1663–1674. https://doi.org/10.19030/jabr.v32i6.9814
Kannan, G., & Aulbur, W. G. (2004). Intellectual Capital: Measurement Effectiveness. Journal of Intellectual Capital, 5(3), 389–413. https://doi.org/10.1108/14691930410550363
Kepramareni, P., Yuliastuti, I. A. N., & Dewi, G. A. A. (2020). Environmental Uncertainty in Moderating Budgetary Participation and Organizational Commitment to Budgetary Slack. Mix Jurnal Ilmiah Manajemen, 10(3), 400–414. https://doi.org/10.22441/mix.2020.v10i3.006
Kepramareni, P., Yuliastuti, I. A. N., & Dewi, G. A. A. (2020). Environmental Uncertainty in Moderating Budgetary Participation and Organizational Commitment to Budgetary Slack. Mix Jurnal Ilmiah Manajemen, 10(3), 400–414. https://doi.org/10.22441/mix.2020.v10i3.006
Kianto, A., Saenz, J., & Aramburu, N. (2017). Knowledge-Based Human Resource Management Practices, Intellectual Capital and Innovation. Journal of Business Research, 81, 11–20. https://doi.org/10.1016/j.jbusres.2017.07.018
Klein, H. J., & Park, H. (2015). Organizational Commitment. In International Encyclopedia of the Social & Behavioral Sciences: Second Edition, Vol. 17(2). https://doi.org/10.1016/B978-0-08-097086-8.22032-1
Kraaijenbrink, J. (2011). Human Capital in the Resource-Based View. The Oxford Handbook of Human Capital, 1–24. https://doi.org/10.1093/oxfordhb/ 9780199532162.003.0009
Kren, L. (2003). Effects of Uncertainty, Participation, and Control System Monitoring on the Propensity to Create Budget Slack and Actual Budget Slack Created. Advances in Management Accounting, 11, 143–167. https://doi.org/10.1016/S1474-7871(02)11006-9
Magness, V. (2006). Strategic Posture, Financial Performance and Environmental Disclosure: An Empirical Test of Legitimacy Theory. Accounting, Auditing and Accountability Journal, 19(4), 540–563. https://doi.org/10.1108/09513570610679128
Mardiasmo. (2002). Akuntansi Sektor Publik. Penerbit Andi.
Mongeri, M. (2013). Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Pemerintah Daerah dengan Komitmen Organisasi sebagai Variabel Moderating (Studi Empiris pada SKPD Pemerintah Daerah Kota Padang). Universitas Negeri Padang.
Montemari, M., & Nielsen, C. (2013). The Role of Causal Maps in Intellectual Capital Measurement and Management. Journal of Intellectual Capital, 14(4), 522–546. https://doi.org/10.1108/JIC-01-2013-0008
Mukhtar, Ali, H., & Mardalena. (2016). Efektivitas Pimpinan: Kepemimpinan Transformatif dan Komitmen Organisasi. Deepublish.
Muttaqin, G. F. (2016). Senjangan Anggaran: Studi atas Pengendalian Anggaran, Iklim Kerja Etis dan Persepsi Keadilan Prosedural. Jurnal Riset Akuntansi Terpadu, 9(1), 1–12. https://doi.org/10.35448/jrat.v9i1.4277
Nasution, D. A. D. (2020). Effect of Budgetary Participation on the Budgetary Slack with Information Asymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation. The International Journal of Business Management and Technology, 4(2), 113–120.
Newman, A., Round, H., Bhattacharya, S., & Roy, A. (2017). Ethical Climates in Organizations: A Review and Research Agenda. Business Ethics Quarterly, 27(4), 475–512. https://doi.org/10.1017/beq.2017.23
Ngatno. (2014). Perkembangan Perspektif Dalam Teori Keunggulan Kompetitif Yang Berkelanjutan. Jurnal Administrasi Bisnis FISIP Diponegoro (Vol. 3, Issue 2, pp. 75–83).
Ngo, Q. H., Huynh, T. N., & Doan, T. N. N. (2017). A Study on Managers’ Creation of Budgetary Slack in Emerging Economies: The Case of Vietnam. Asian Journal of Accounting Research, 2(2), 15–28. https://doi.org/10.1108/AJAR-2017-02-02-B003
Niven, P. R. (2008). Balanced Scorecard: Step-by-Step for Government and Nonprofit Agencies: Second Edition. John Wiley & Sons, Inc.
Özer, G., & Yilmaz, E. (2011). Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack. Business and Economics Research Journal, 2(4), 1–18.
Peraturan Menteri Keuangan Nomor 22/ PMK.02/2021 Pengukuran dan Evaluasi Kinerja Anggaran atas Pelaksanaan Rencana Kerja dan Anggaran Kementerian Negara/ Lembaga. Jakarta
Pratiwi, Y. (2019). The Effect of Purpose of Budget Use on Budgetary Slack with Budget Participation and Budget Emphasis as Mediating Variable. International Journal of Progressive Sciences and Technologies (IJPSAT), 13(2), 174–185.
Pucar, S. (2012). The Influence of Intellectual Capital on Export Performance. Journal of Intellectual Capital, 13(2), 248–261. https://doi.org/10.1108/14691931211225715
Putri, Y. R., & Solikhah, B. (2018). Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack. Accounting Analysis Journal, 7(3), 176–182. https://doi.org/10.15294/aaj.v7i3.22278
Radenovic, T., & Krstic, B. (2017). Intellectual Capital As the Source of Competitive Advantage: the Resource-Based View. Facta Universitatis, Series: Economics and Organization, 14, 127. https://doi.org/10.22190/fueo1702127r
Rahadian, D. (2017). Penerapan Konsep Resources-Based View (RBV) Dalam Upaya Mempertahankan Keunggulan Bersaing Perusahaan. Jurnal Ilmu Administrasi, 14(1), 82–95.
Ramírez, Y. (2010). Intellectual Capital Models in Spanish Public Sector. Journal of Intellectual Capital, 11(2), 248–264. https://doi.org/10.1108/14691931011039705
Rengkung, L. R. (2015). Keuntungan Kompetitif Organisasi Dalam Perpsektif Resources Based View (RBV). Agri-Sosioekonomi, 11(2A), 1. https://doi.org/10.35791/agrsosek.11.2a.2015.9447
Republik Indonesia. (2021). Peraturan Menteri Keuangan Nomor 22/PMK.02/2021 tentang Pengukuran dan Evaluasi Kinerja Anggaran atas Pelaksanaan Rencana Kerja dan Anggaran Kementerian Negara/Lembaga.
Rittberger, B., & Schroeder, P. (2016). The Legitimacy of Regional Institutions. The Oxford Handbook of Comparative Regionalism, 1–26.
Sagara, Y., Permatasari, I., & Soemantri, R. (2020). Pengaruh Need for Achievement terhadap Job Performance dengan Budgetary Participation sebagai Variabel Intervening. Jurnal Riset Akuntansi & Perpajakan (JRAP), 7(1), 95–106. https://doi.org/10.35838/jrap.v7i01.1526
Sampouw, C. E. (2018). Experimental Study: The Influence of Pay Scheme and Personal Value to Budgetary Slack. Jurnal of Applied Management, 16(4), 614–621. https://doi.org/10.21776/ub.jam.2018.016.04.07
Sanjiwani, N. P. D., & Suryanawa, I. K. (2020). Effect of Budget Participation and Organizational Commitment to Budgetary Slack with the Uncertain Environment as A Moderated Variable. American Journal of Humanities and Social Sciences Research (AJHSSR), 4(9), 88–96. https://www.ajhssr.com/wp-content/uploads/2020/09/L20498896.pdf
Saqib, S., Rashid, S., & Biography, A. (2012). Resource Based View of the Firm: The Nature of Resources Required for Competitive Advantage. International Journal of Management & Organizational Studies, 2(1), 92–95. http://www.ijmos.net/wp-content/uploads/2013/09/Saqib-Rashid.pdf
Sarwendhi, R. (2021). The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack. The Indonesian Accounting Review, 11(2), 209–219. https://doi.org/10.14414/tiar.v11i2.2428
Sarwono, J. (2010). Pengertian Dasar Structural Equation Modeling (SEM). Jurnal Ilmiah Manajemen Bisnis Ukrida, 10(3), 173–182.
Setiawan, B. M., & Ghozali, I. (2016). The Effect of Budget Participation on Budgetary Slack in Local Government with Organizational Commitment and Environmental Uncertainty as the Moderating Variable. International Journal of Applied Business and Economic Research, 14(10), 7099–7120.
Setiawan, I. (2017). Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack dengan Informasi Asimetri dan Komitmen Organisasi sebagai Variabel Pemoderasi (Studi pada Satker-Satker di Kementerian ESDM). Universitas Padjadjaran. Tesis.
Shim, D. C., & Park, H. H. (2019). Public Service Motivation in a Work Group: Role of Ethical Climate and Servant Leadership. Public Personnel Management, 48(2), 203–225. https://doi.org/10.1177/0091026018806013
Shoaib-Ch, A., Zainab, N., Maqsood, H., & Sana, R. (2013). Impact of Organizational Culture on Organizational Commitment: A Comparative Study of Public and Private Organizations. Research Journal of Recent Sciences, 2(5), 1–8. https://doi.org/10.5829/idosi.mejsr.2013.18.11.12459
Siallagan, H., Rohman, A., & Januarti, I. (2017). The Dimensions of Organizational Commitment Moderates the Relationship between Budget Participation and Budgetary Slack and Its Effects on Performance. International Journal of Economic Research, 14(15), 103–114.
Suriani, S., Alam, S., & Nohong, M. (2017). Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack. Advances in Economics, Business and Management Research, 40(ICAME), 175–183.
Teng, C. C., Lu, A. C. C., Huang, Z. Y., & Fang, C. H. (2020). Ethical Work Climate, Organizational Identification, Leader-Member-Exchange (LMX) and Organizational Citizenship Behavior (OCB): A Study of Three Star Hotels in Taiwan. International Journal of Contemporary Hospitality Management, 32(1), 212–229. https://doi.org/10.1108/IJCHM-07-2018-0563
Toth, Z. E., & Jonas, T. (2012). Measuring Intellectual Capital in the Light of the EFQM Excellence Model: Evidence from Hungary. International Journal of Quality and Service Sciences, 4(4), 316–331. https://doi.org/10.1108/17566691211288313
Unger, J. M., Rauch, A., Weis, S. E., & Frese, M. (2015). Biology (Prenatal Testosterone), Psychology (Achievement Need) and Entrepreneurial Impact. Journal of Business Venturing Insights, 4, 1–5. https://doi.org/10.1016/j.jbvi.2015.05.001
Venezia, G., Venezia, C. C., & Hung, C. (2010). A Comparative Study Of Ethical Work Climates Among Public and Private Sector Asian Accountants. International Business & Economics Research Journal, 9(4), 77–86. https://doi.org/10.19030/iber.v9i4.555
Wibowo, A., & Handika, R. F. (2016). The Strategy of The Banking Industry in Indonesia: Following Institutional Theory or Resource-Based View? Jurnal Siasat Bisnis, 20(2), 131–141. https://doi.org/10.20885/jsb.vol21.iss2.art3
Widodo, Slamet. (2020). Analisis Ringkas Cepat: Efisiensi & Efektivitas Belanja Pegawai, Barang & Modal. Pusat Kajian Anggaran Badan Keahlian Sekretariat Jenderal DPR RI 2020.
Widyaningdyah, A. U., & Aryani, Y. A. (2013). Intellectual Capital dan Keunggulan Kompetitif (Studi Empiris Perusahaan Manufaktur Versi Jakarta Stock Industrial Classification-JASICA). Jurnal Akuntansi Dan Keuangan, 15(1), 1–14. https://doi.org/10.9744/jak.15.1.1-14
Wirawan, N. (2007). Budaya dan Iklim Organisasi. Jakarta: Salemba Empat.
Yee, C. M., & Khin, E. W. S. (2014). Impact of Budgetary Slack on Organizational Goals. Actual Problems of Economics, 151(1), 462–468.
Yener, M., Yaldıran, M., & Ergun, S. (2012). The Effect of Ethical Climate on Work Engagement. Procedia - Social and Behavioral Sciences, 58, 724–733. https://doi.org/10.1016/j.sbspro.2012.09.1050
Yilmaz, E., Özer, G., & Günlük, M. (2014). Do Organizational Politics and Organizational Commitment Affect Budgetary Slack Creation in Public Organizations? Procedia - Social and Behavioral Sciences, 150, 241–250. https://doi.org/10.1016/j.sbspro.2014.09.047
Yuen, D. C., Law, P. K., & Tayles, M. (2015). Exploring Budgetary Slack: The Influence of Organizational Commitment and Job-Related Tension. Corporate Ownership and Control, 12(2 CONT6), 615–627. https://doi.org/10.22495/cocv12i2c6p5
DOI: http://dx.doi.org/10.20961/jab.v22i1.741
Jurnal Akuntansi dan Bisnis (JAB)
ISSN 1412-0852 (print), 2580-5444 (online)
Published by Accounting Study Program, Faculty of Economics and Business, Universitas Sebelas Maret, Indonesia
JAB on http://jab.fe.uns.ac.id/index.php/jab is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License