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

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

Authors
Dianita Verawati1, *, Alimuddin Alimuddin1, Syarifuddin Rasyid1
1Hasanuddin University, Economics and Business Faculty, Magister Accounting Department, Makassar, 90245, Indonesia
*Corresponding author. Email: verawatid20a@student.unhas.ac.id
Corresponding Author
Dianita Verawati
Available Online 30 July 2025.
DOI
10.2991/978-94-6463-758-8_127How to use a DOI?
Keywords
budgetary slack; budget participation; budget politics; budget emphasis; monitoring
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.

Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2025
ISBN
978-94-6463-758-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-758-8_127How to use a DOI?
Copyright
© 2025 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Dianita Verawati
AU  - Alimuddin Alimuddin
AU  - Syarifuddin Rasyid
PY  - 2025
DA  - 2025/07/30
TI  - The Role Of Monitoring As A Moderating Variable Of Budgetary Slack Factors
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1607
EP  - 1621
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_127
DO  - 10.2991/978-94-6463-758-8_127
ID  - Verawati2025
ER  -