{"title":"Development of Budgetary Slack Research in Indonesia","authors":"Rizka Fauziyatun Nisa, Hijroh Rokhayati","doi":"10.21002/jaki.2022.07","DOIUrl":null,"url":null,"abstract":"This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most widely used samples were Local government work unit (SKPD) budget makers, and the most widely used theory in budgetary slack research was agency theory. Suggestions for further budgetary slack research are to use an experimental research design with research participants from professional accountants, managers, or employees who are directly involved in the budgeting process. In addition, it can examine several internal influence variables (moral reasoning, locus of control, religiosity, honesty, ethics, managerial trust, and motivation) and external influence variables (compensation scheme (clawback) and compliance pressure).","PeriodicalId":31764,"journal":{"name":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","volume":"40 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-12-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"JAKI Jurnal Akuntansi dan Keuangan Indonesia","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.21002/jaki.2022.07","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
This study aimed to provide an overview of the development of budgetary slack research in Indonesia. The research method was charting the field developed by Hesford et al. (2007). In this study, articles were classified based on topics, research methods, samples, and theories. The research samples were 161 articles published in 35 journals accredited by Sinta 1, 2, and 3 with 23 years of observation from 1999-2021. The results showed that for the research topic, the budget participation variable was the most widely used antecedent in research. Then as many as 157 articles used quantitative research methods, the most widely used samples were Local government work unit (SKPD) budget makers, and the most widely used theory in budgetary slack research was agency theory. Suggestions for further budgetary slack research are to use an experimental research design with research participants from professional accountants, managers, or employees who are directly involved in the budgeting process. In addition, it can examine several internal influence variables (moral reasoning, locus of control, religiosity, honesty, ethics, managerial trust, and motivation) and external influence variables (compensation scheme (clawback) and compliance pressure).
本研究旨在概述印度尼西亚预算松弛研究的发展情况。研究方法为Hesford et al.(2007)开发的领域制图。在本研究中,文章根据主题、研究方法、样本和理论进行分类。研究样本为Sinta 1、2、3认可的35种期刊上发表的161篇文章,观察时间为1999-2021年23年。结果表明,对于研究课题,预算参与变量是研究中使用最广泛的先行词。采用定量研究方法的文献多达157篇,其中使用最多的样本是地方政府工作单位(SKPD)预算制定者,预算松弛研究中使用最多的理论是代理理论。建议对进一步的预算松弛研究采用实验性研究设计,研究参与者来自直接参与预算编制过程的专业会计师、管理人员或雇员。此外,它可以检查几个内部影响变量(道德推理,控制点,宗教信仰,诚实,道德,管理信任和动机)和外部影响变量(薪酬方案(追回)和合规压力)。