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Analysis of Budgetary Slack Trigger Determinants in State Universities

Economic Education Analysis Journal · Vol. 11 No. 3 (2022) · hlm. 233–246

DOI
10.15294/eeaj.v11i3.61663
ISSN
2502-356X, 2252-6544
Terbit
2022-10-30
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to analyze the factors that are thought to influence the occurrence of budgetary slack. The method used in this study is a quantitative approach, with a research sample of 50 active employees at the State University of Semarang. The data processing method used in this study is multiple linear regression using SPSS 26 software. Based on the analysis that has been carried out, several research results obtained that budget participation, organizational commitment and self-esteem have a significant negative effect on the occurrence of Budgetary Slack. This means that when a company is able to increase the budget participation of its employees and is supported by the high organizational commitment of its employees, it will significantly minimize the occurrence of fraudulent financial reporting such as Budgetary Slack. Furthermore, information asymmetry and self-esteem variables have a significant positive effect on the occurrence of Budgetary Slack.

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32 penulis · 77 tautan kepenulisan bersama · 12 lintas organisasi

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  • State University of Semarang
  • Universitas Merdeka Malang
  • IPB University
  • Universitas Gadjah Mada
  • Muhammadiyah University of Surakarta
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Dyah Maya NihayahState University of Semarang2
Adriani DimasariState University of Semarang2
Fauzul AdzimState University of Semarang1
Mochamad Choirul AnwarState University of Semarang1
Nina FarlianaState University of Semarang1
Evita Septiana Tyas UtamiState University of Semarang1
Laela Faradila Putri AmandaState University of Semarang1
Mochammad YusufAfiliasi tidak diketahui1
Syaiful AminAfiliasi tidak diketahui1
Wahyu Ananda PutriIPB University1
Danu YudistiraUniversitas Gadjah Mada1
Ririn Nur FadilahState University of Semarang1
Diana DianaState University of Semarang1
Nur Hazlina AqmalState University of Semarang1
Sucihatiningsih Dian Wisika PrajantiState University of Semarang1
Agus HermantoState University of Semarang1
Yozi Aulia RahmanState University of Semarang1
Ahmad Syahrul FauziState University of Semarang1
Andryan SetyadharmaState University of Semarang1
Dwi RahmayaniState University of Semarang1
Paiman Eko PrasetyoState University of Semarang1
Bambang SetiajiMuhammadiyah University of Surakarta1
Grace Natalia MarpaungState University of Semarang1
Nurjannah Rahayu KistantiState University of Semarang1
Savira Ariesta Putri AndikeState University of Semarang1
Riska JulianiState University of Semarang1
Pujangga AbdillahUniversitas Merdeka Malang1
Szabyna Regytha Aura GunawanUniversitas Merdeka Malang1
Adi Riyanto SuprayitnoUniversitas Merdeka Malang1

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Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/eeaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Analysis of Budgetary Slack Trigger Determinants in State Universities</dc:title>
	<dc:creator>Suprapti, Suprapti</dc:creator>
	<dc:creator>Widyastuti, Ariyani</dc:creator>
	<dc:creator>Setiawan, Avi Budi</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze the factors that are thought to influence the occurrence of budgetary slack. The method used in this study is a quantitative approach, with a research sample of 50 active employees at the State University of Semarang. The data processing method used in this study is multiple linear regression using SPSS 26 software. Based on the analysis that has been carried out, several research results obtained that budget participation, organizational commitment and self-esteem have a significant negative effect on the occurrence of Budgetary Slack. This means that when a company is able to increase the budget participation of its employees and is supported by the high organizational commitment of its employees, it will significantly minimize the occurrence of fraudulent financial reporting such as Budgetary Slack. Furthermore, information asymmetry and self-esteem variables have a significant positive effect on the occurrence of Budgetary Slack.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2022-10-30</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/eeaj/article/view/61663</dc:identifier>
	<dc:identifier>10.15294/eeaj.v11i3.61663</dc:identifier>
	<dc:source xml:lang="en-US">Economic Education Analysis Journal; Vol 11 No 3 (2022): Economic Education Analysis Journal; 233-246</dc:source>
	<dc:source>2502-356X</dc:source>
	<dc:source>2252-6544</dc:source>
	<dc:source>10.15294/eeaj.v11i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/eeaj/article/view/61663/22717</dc:relation>
	<dc:rights xml:lang="en-US">Copyright (c) 2022 Economic Education Analysis Journal</dc:rights>
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