SYSTEMATIC LITERATURE REVIEW: THE DETERMINANTS OF BUDGETARY SLACK AND THE ROLE OF VARIOUS FACTORS AS MODERATION

Abstract

Various studies with the Systematic Literature Review (SLR) method that focuses on budgetary slack determinants and SLR research on various factors that play a role in moderation and mediation are still very rare. This gap is filled by researchers to examine Slack's budgetary determinants and factors that can play a role in moderating and mediation. Therefore, the purpose of this study is to find out the determinants in Budgetary Slack in organizations and the factors that play a role as mediation and moderation variables in influencing Budgetary Slack. The Systematic Literature Review method and article data collection came from the Google Scholar database. Based on the results of article search and excluded articles based on title and abstract, there were 197 articles. The articles that went through the screening and article include used in this study were reviewed as many as 21 articles. Based on the results of the systematic literature review, it shows that the determinants that affect Badgetary Slack are Emotional Exhaustion, Budgetary participation, Information Asymmetry, Budget emphasis, Compensation, Ethical Leadership, Locus of control, Controllability, Environmental uncertainty, Job insecurity, Participative budgeting, Organizational commitment, Job relevant information, Organizational Culture, and Participatory Budgeting. Budgetary Participation is most widely used by researchers in testing Budgetary Slack. The variable Environmental uncertainty affects the Slack Budgetary, but Environmental uncertainty is used as a moderating variable. The results of the study also found that various factors that play a moderation role in influencing Slack's Budgetary are Moral Identity, Organizational Commitment, Locus of Control, Ethical Culture, Uncertainty Avoidance, Uncertain Environment, Budget Emphasis, Organizational Culture, and Psychological Capital. Meanwhile, the factor that plays a mediating role in influencing Slack's Budgetary is Information asymmetry. These findings explain that the mediation model is still very rarely performed in the Budgetary Slack study compared to the mediation model. This is an opportunity for further research to test mediation variables in researching Budgetary Slack. The findings of this study explain that several variables that are still relatively rarely used to test Slack Budgetary are Organizational Culture, Participatory Budgeting. Information asymmetry, and Locus are also still relatively undone. Information asymmetry was found to mediate the relationship between Locus of control, Budget emphasis, and Budget participation to Budgetary Slack. These findings can be gap research to be reviewed in the dissertation that will be carried out by the researcher, and as a reference for future researchers on Slack Budgeting.