Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)

Slack Inducing Scheme, Idealism, and Budget Emphasis Upon the Budgetary Slack Behavior at PT BANK NTT

Authors
Christian Timotius Peilouw1, *, Fransiscus Nicodemus Naiola1, Clara Margilina Reinamah1
1Accounting Departement, State Polytechnic of Kupang, Kupang, Indonesia
*Corresponding author. Email: christian.peilouw@pnk.ac.id
Corresponding Author
Christian Timotius Peilouw
Available Online 30 December 2022.
DOI
10.2991/978-2-494069-83-1_14How to use a DOI?
Keywords
Slack Inducing Scheme; Idealism; Budget Emphasis; Budgetary Slack Behaviour
Abstract

This research is aimed to collect more empirical evidences on the Slack Inducing Scheme Idealism and Budget Emphasis upon the Budgetary Slack Behaviour. The research employs the population of all employees in PT. Bank NTT (main branch office) utilizing stratified random sampling over 136 employees. The research occupies surveys as its’ method and each hypothesis was tested through double regression analysis in statistic measurements using SPSS 2020 version of 26.0. Statistics analysis shows that Slack Inducing Scheme and Budget Emphasis positively affect Budgetary Slack Behaviour. While Idealism can negatively affect the Budgetary Slack Behaviour.

Copyright
© 2022 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 International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
30 December 2022
ISBN
978-2-494069-83-1
ISSN
2352-5398
DOI
10.2991/978-2-494069-83-1_14How to use a DOI?
Copyright
© 2022 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

TY  - CONF
AU  - Christian Timotius Peilouw
AU  - Fransiscus Nicodemus Naiola
AU  - Clara Margilina Reinamah
PY  - 2022
DA  - 2022/12/30
TI  - Slack Inducing Scheme, Idealism, and Budget Emphasis Upon the Budgetary Slack Behavior at PT BANK NTT
BT  - Proceedings of the International Conference on Applied Science and Technology on Social Science 2022 (iCAST-SS 2022)
PB  - Atlantis Press
SP  - 76
EP  - 80
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-494069-83-1_14
DO  - 10.2991/978-2-494069-83-1_14
ID  - Peilouw2022
ER  -