This study aims to examine the mediating effect of perceived responsibility on the association between obedience pressure and budgetary slack. The questionnaires were distributed in a survey conducted on 100 participants who are living in Indonesia and involved in the companies budget recommendation. The statistical analysis was performed using SEM. The result of this study showed that obedience pressure has a positive significant effect on budgetary slack and negatively affects perceived responsibility, while perceived responsibility has a negative significant effect on budgetary slack. Further analysis on mediating variable showed that perceived responsibility partially mediated the relationship between obedience pressure and budgetary slack. Keyword: obedience pressure, budgetary slack, perceived responsibility, mediating variable, SEM

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This study is a quantitative study on student perceptions of online learning during the COVID-19 pandemic. The purpose of this study was to examine the model of the relationship between gender, Stress, and satisfaction of accounting students in Indonesia towards online learning during the COVID-19 pandemic. The method used in this quantitative research is a survey method using a sample of accounting students at several universities in Indonesia. The number of samples in this study were 84 students, obtained through a sampling technique that is purposive convenience sampling. The results of this study confirmed that only the effect of Stress on student satisfaction was found to be significant, while gender did not significantly affect Stress and satisfaction with online learning. Keywords: Gender; Stressed; Satisfaction; Online.

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This research aims to reveal the effect of job demands in moderating the relationship between servant leadership and civil apparatus’ job satisfaction. This study involved 200 respondents who spread across Jakarta, Makassar, Medan, Semarang, and Surabaya, using convenience sampling technique. The data of this research were obtained through online surveys. The multiple linear regression analysis was used to test the moderating variable according to the statistical rules. To process the data analysis, we used IBM SPSS 23. The results showed that servant leadership had a positive effect on civil apparatus’ job satisfaction. However, job demands do not moderate the relationship between servant leadership and job satisfaction.