Abstract Data was collected by distributing questionnaires using purposive sampling technique to the respondents. Respondents are middle and lower level managers in Banten which of course involved in the budgeting process, with a total of 41 respondents at public organization. Data were analyzed using SEM with the help of SmartPLS version 2.0. Results from this study revealed that the variable Budgetary Control Effectiveness and Ethical Work Climate has a positive and significant impact on the Procedural Justice perception. Variable Ethical Work Climate and Procedural Justice Perception Climate has a negative and significant impact on the Propensity to Create Budgetary Slack, while the variable Budgetary Control Effectiveness no significant effect on the Propensity to Create Budgetary Slack.
| Published by | Universitas Sultan Ageng Tirtayasa |
| Journal Name | Jurnal Riset Akuntansi Terpadu |
| Contact Phone | - |
| Contact Name | Gerry Ganika |
| Contact Email | gega@untirta.ac.id |
| Location | Kab. serang, Banten INDONESIA |
| Website | JRAT| http://jurnal.untirta.ac.id/index.php/jrat| |
| ISSN | ISSN : 1979682x, EISSN : 25287443, DOI : -, |
| Core Subject | Economy, |
| Meta Subject | Economics, Econometrics & Finance, |
| Meta Desc | Jurnal Riset Akuntansi Terpadu (JRAT) is a scientific journal published by the Accounting Department, Faculty of Economics and Business, Universitas Sultan Ageng Tirtayasa. Jurnal Riset Akuntansi Terpadu (JRAT) is published twice a year, (April and October). First issue is Volume 1 Number 1, April 2008. This journal publishes the results of scientific work and or scientific thought in the field of accounting. |
| Penulis | Muttaqin, Galih Fajar |
| Publisher Article | Universitas Sultan Ageng Tirtayasa |
| Subtitle Article | Jurnal Riset Akuntansi Terpadu Vol 9, No 1 (2016) |
| Scholar Google | http://scholar.google.com/scholar?q=%2Bintitle%3A&… |
| View Article | http://jurnal.untirta.ac.id/in… |
| DOI | http://download.garuda.ristekdikti.… |
| DOI Number | Full PDF (582.869 KB) |
| Download Article [1] | http://jurnal.untirta.ac.id/index.php/JR… |
| Download Article [2] | http://download.garuda.ristekdikti.go.id… |
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