Introduction: this study aims to provide empirical evidence of the factors that can mitigate and encourage budgetary slack. Specifically, this study examines the effect of affective organizational commitment on budgetary slack with the style of leadership as a moderating variable. Background Problems: budgetary slack is an unethical action that often occurs in companies and little attention is given to companies that experience losses, especially when it is related to the suboptimal allocation of resources. Novelty: Previous studies paid little attention to the direct relationship between affective organizational commitment and budgetary slack. They were limited to investigating the correlation between affective organizational commitment and budgetary slack. This study provides evidence of causality between the two and includes the style of leadership as a moderating factor. Research Methods: This research is conducted through an experimental approach using a 2 x 2 between-subjects design. The participants of this research are 64 from the Master of Management (MM) program at Gadjah Mada University (UGM). Findings: The result of this study indicates that middle managers with high affective organizational commitment create a smaller budgetary slack than the middle managers with low affective organizational commitment. However, the leadership style is not proven to moderate the relationship between affective organizational commitment and budgetary slack. Conclusion: These findings provide theoretical evidence of the self-determination theory that an individual with high affective organizational commitment creates a smaller budgetary slack than an individual with low affective organizational commitment. Therefore, companies need to pay more attention to their employees’ commitment.
This community service activities aims to deepen public understanding in making financial records and reporting correctly and making the financial statements as a basis for investment analysi. The investment analysis method used is a discounted cash flow model to determine whether the investment is undervalued or overvalued. The community in this activity are students of SMK Bina Nasional Informatika, North Cikarang. The implementation phase of this activity includes a field survey, coordination with the school principal, the implementation of a financial report socialization program as a basis for stock investment analysis, and preparation of the report. The socialization activity went smoothly attended by 28 Accounting students in class XII. Socialization participants seemed enthusiastic about the material provided. This can be seen from the beginning to the end of the event, all participants followed well. Based on the results of interviews, questions and answers and direct observations, community service activities have increased the knowledge of students by as much as 80% about how to prepare good financial statements and conduct stock valuations using financial statements.
This study aims to prove the ability of financial ratios in measuring financial distress. As is known that the start of the number of new companies that compete in order to achieve corporate goals, even more national companies that want to compete with foreign companies. On this basis, researchers attempt to prove the probability of occurring financial distress by using several financial ratios, especially large companies such as property and real estate firms. The financial ratios used in this study are current ratio, debt ratio, return on equity ratio, and capitalization ratio. With the type of research that is quantitative, the population that has been used in this study are property and real estate companies listed on the Indonesia Stock Exchange period 2012-2016. -. The sample obtained is a company that continuously publish its financial report within five years. According to the results of research that has been done, the ratio is able to measure the possibility of financial distress in property companies and real estate is the current ratio, debt ratio, and return on equity ratio. While the ratio is not able to measure the likelihood of occurrence of financial distress is capitalization ratio.
This study aims to examine whether the type of internal control deficiency and the two parties that have a relationship with internal audit function influence the internal control evaluation by internal auditors. This study was conducted a behavioral experiment methodology in 2x2 between-subjects factorial design, and internal auditor as a participant. This study proved that there is an influence between the type of deficiency and the internal auditor's evaluation. In contrast, this study could not prove the effect of the internal audit function relationship toward auditor's evaluation of process-specific deficiency. This study has a great implication on internal control over financial reporting) in every part of the company. The limitation of this study is the findings are not generalizable beyond the internal control scenario depicted in the case materials. This study encourages future research to examine the usefulness of the role of the external auditor, and other parties charged with corporate governance, in mitigating any bias from this study.
The development and quality improvement of public service is highly relying on funding from taxation. However, tax compliance is still low in Indonesia. The purpose of this research is to investigate whether subjective norms, personal norms, and tax knowledge have positively influence to taxpayer compliance and whether those factors of tax compliance is moderated by tax awareness. The researcher used electronic questionnaire to distribute questionnaire to respondents domiciled in Cikarang. The minimum samples taken in this research are 135 and 174 questionnaires are eligible. Statistical analysis used in this research is Structural Equation Modeling (SEM). The results show that subjective norms has directly insignificant influence to taxpayer compliance. Furthermore, personal norms and tax knowledge have directly significant influence to tax compliance. On the other hand, subjective norms are not moderated by tax awareness to tax compliance. Personal norms and tax knowledge are moderated by tax awareness to tax compliance. Keywords: Subjective norms, Personal norms, Tax Knowledge, Tax Awareness, Tax Compliance
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.