Effect of Budgeting Factors on Budgetary Slack in Indonesia Universities

Sandra Aulia

2019

Abstract

This study aims to investigate the effect of budgeting factors on budgetary slack in Indonesia Universities. A quantitative research methodology is used in this study. We used 63 respondents with structural position universities in Indonesia. A questionnaire was conducted, and structural equation modelling was used to test the proposed models among the constructs and related hypotheses. This research found that accountability has a significant effect on Budgetary Participation, Information Asymmetry and Individual Behavior, but no significant effect on Budgetary Slack. Budgetary participation has no significant effect on Information Asymmetry. Information Asymmetry has no significant effect on Individual Behavior. Individual behaviour has no significant effect on Budgetary Participation. Budgetary Participation and Information asymmetry have no significant effect on Budgetary Slack, but Individual behaviour has a significant effect on Budgetary Slack when preparing to budget in universities. This paper contributes to existing research on budgetary slack in extent on previous work by identified the factors affecting the budgetary slack. The most factor affects the budgetary slack is participation among individual who gives information to budgeting and asymmetry information. The findings of this study suggest that universities should give target that the department or division to achieved.

Paper Citation

in Harvard Style

Aulia S. (2019). Effect of Budgeting Factors on Budgetary Slack in Indonesia Universities. In Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE, ISBN 978-989-758-530-2, pages 526-533. DOI: 10.5220/0010700800002967

in Bibtex Style

@conference{icvhe19,
author={Sandra Aulia},
title={Effect of Budgeting Factors on Budgetary Slack in Indonesia Universities},
booktitle={Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,},
year={2019},
pages={526-533},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0010700800002967},
isbn={978-989-758-530-2},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 4th International Conference of Vocational Higher Education - Volume 1: ICVHE,
TI - Effect of Budgeting Factors on Budgetary Slack in Indonesia Universities
SN - 978-989-758-530-2
AU - Aulia S.
PY - 2019
SP - 526
EP - 533
DO - 10.5220/0010700800002967