Sangkala, Masnawaty (2013) The Moderating Effect of Interactive Control System and Diagnostic Control System in the Relationship between Budget Participation and Budget Slack. In: International Conference on Social Transforming Towards Sustainable Society 2013, 16 Desember 2013, 978-602-14714-3-2.
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The Moderating Effect of Interactive Control System and Diagnostic Control System in the Relationship between Budget Participation and Budget Slack.pdf Download (6MB) | Preview |
Abstract
Abstract Various studies have been conducted to examine the relationship between budget participation budget slack with inconsistent results. The purpose of this study is to examine the relationship betw budget participation and budget slack, moderated by interactive control system and diagnostic con system. In this study, a sample of the study is 140 functional managers of Indonesian manufact companies. The results of this study show that budget participation and budget slack have a negati relationship. The results also show that interactive control system and diagnostic control system individual contingent variable, moderates significantly the effect of the relationship between bud participation and budget slack. One of the main contributions its ability to demonstrate that rn interactive control system and diagnostic control system lead to a significant reduction in the amount budget slack. Keywords: Budget participation, budget slack, interactive control system, diagnostic control system
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | FAKULTAS EKONOMI FAKULTAS EKONOMI > Akuntansi KARYA ILMIAH DOSEN Universitas Negeri Makassar > KARYA ILMIAH DOSEN |
| Divisions: | FAKULTAS EKONOMI |
| Depositing User: | Herling HR Sahade |
| Date Deposited: | 15 Oct 2019 02:31 |
| Last Modified: | 15 Oct 2019 02:32 |
| URI: | http://eprints.unm.ac.id/id/eprint/15185 |
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