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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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  • State University of Semarang
  • Universitas 17 Agustus 1945 Surabaya
  • Afiliasi tidak diketahui
  • Organisasi berbeda
  • Organisasi sama
  • Afiliasi tidak diketahui
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Tampilkan sebagai tabel
Rekan penulisOrganisasiArtikel bersama
Evita Septiana Tyas UtamiAfiliasi tidak diketahui3
Dyah Maya NihayahAfiliasi tidak diketahui2
Adriani DimasariAfiliasi tidak diketahui2
Irfanda Rizki Harmono SejatiAfiliasi tidak diketahui1
Dian Kurnia SariAfiliasi tidak diketahui1
Ghanis Putra WidhanartoAfiliasi tidak diketahui1
Tri Arum MaghfirohAfiliasi tidak diketahui1
Mochamad Choirul AnwarAfiliasi tidak diketahui1
Agung NusantaraAfiliasi tidak diketahui1
Nina FarlianaAfiliasi tidak diketahui1
Laela Faradila Putri AmandaAfiliasi tidak diketahui1
Syaiful AminAfiliasi tidak diketahui1
Mochammad YusufAfiliasi tidak diketahui1
Wahyu Ananda PutriAfiliasi tidak diketahui1
Danu YudistiraAfiliasi tidak diketahui1
Ririn Nur FadilahAfiliasi tidak diketahui1
Diana DianaAfiliasi tidak diketahui1
Nur Hazlina AqmalAfiliasi tidak diketahui1
Sucihatiningsih Dian Wisika PrajantiState University of Semarang1
Agus HermantoUniversitas 17 Agustus 1945 Surabaya1
Yozi Aulia RahmanAfiliasi tidak diketahui1
Ahmad Syahrul FauziAfiliasi tidak diketahui1
Andryan SetyadharmaAfiliasi tidak diketahui1
Dwi RahmayaniAfiliasi tidak diketahui1
P. Eko PrasetyoAfiliasi tidak diketahui1
Grace Natalia MarpaungAfiliasi tidak diketahui1
Nurjannah Rahayu KistantiAfiliasi tidak diketahui1
Bambang SetiajiAfiliasi tidak diketahui1
Savira Ariesta Putri AndikeAfiliasi tidak diketahui1
Riska JulianiAfiliasi tidak diketahui1
Diyamon PrasandhaAfiliasi tidak diketahui1
Margunani MargunaniAfiliasi tidak diketahui1
Lesa ParantiAfiliasi tidak diketahui1
Pujangga AbdillahAfiliasi tidak diketahui1
Szabyna Regytha x Regytha Aura GunawanAfiliasi tidak diketahui1
Adi SuprayitnoAfiliasi tidak diketahui1
Sri MarwantiAfiliasi tidak diketahui1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

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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