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The Role Of Monitoring As A Moderating Variable Of Budgetary Slack Factors

In: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)

Author

Listed:
  • Dianita Verawati

    (Hasanuddin University, Economics and Business Faculty, Magister Accounting Department)

  • Alimuddin Alimuddin

    (Hasanuddin University, Economics and Business Faculty, Magister Accounting Department)

  • Syarifuddin Rasyid

    (Hasanuddin University, Economics and Business Faculty, Magister Accounting Department)

Abstract

This research aiming fortest and analyze influence budget participation, budget politics and budget emphasis to budgetary slack and how monitoring moderates influence budget participation, budget politics and budget emphasis to budgetary slack at OPD Regency Majene. Type of research is quantitative using primary data with purposive sampling method and sample as many as 66 respondents were processed. The instrument used is multiple linear regression and moderated regression analysis (MRA) test. The results of the study find that budget participation, budget politics, budget emphasis influential positive significant to budgetary slack. Monitoring is not to moderate influence budget participation to budgetary slack, but weaken influence budget politics and budget emphasis to budgetary slack. This is show to what extent is budget participation, budget politics, budget emphasis, and monitoring affects budgetary slack.

Suggested Citation

  • Dianita Verawati & Alimuddin Alimuddin & Syarifuddin Rasyid, 2025. "The Role Of Monitoring As A Moderating Variable Of Budgetary Slack Factors," Advances in Economics, Business and Management Research, in: Mursalim Nohong & Fitra Roman Cahaya & Phung Minh Tuan & Arifuddin Mannan & Anas Iswanto Anwar & Ria (ed.), Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024), pages 1607-1621, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-758-8_127
    DOI: 10.2991/978-94-6463-758-8_127
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