scholarly journals The Effect of Participatory Budgeting, Information Asymmetry, and Organizational Commitment on Budgetary Slack

2021 ◽  
Vol 11 (2) ◽  
pp. 209
Author(s):  
Rezza Arlinda Sarwendhi
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Participatory Budgeting ◽  
Budgetary Slack ◽  
Management Level ◽  
Independent Variables ◽  
The Difference ◽  
The City

This study aims to analyze budgetary slack at the management level. This budgetary slack is viewed from several independent variables consisting of participatory budgeting, information asymmetry, and organizational commitment by making managers spread across the city of Surabaya as the research samples. Participatory budgeting is budgeting that involves all levels of personnel in preparing the budget. The opportunity for employees to participate in preparing the budget is closely related to the level of budgetary slack. Information asymmetry is the difference in information held between the principal and the agent. Organizational commitment can be interpreted as a situation where the executives stay in an organization where they work and are committed to their work. This study uses a quantitative approach involving multiple linear regression analysis. The results show that participatory budgeting has no effect on budgetary slack, while information asymmetry and organizational commitment have an effect on budgetary slack.

PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS

2017 ◽  
Vol 13 (2) ◽  
pp. 142-153
Author(s):  
Ody Tegar Permana ◽  
Eliada Herwiyanti ◽  
I Wayan Mustika
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Independent Variable ◽  
Spss Software ◽  
Government Institution

This study aims to determine the effect of budgetary participation, information asymmetry, budget pressure, and organizational commitment to budgetary slack. Population in this research is all government institution in Banyumas Regency. The sample selection was conducted by census method. Dependent variable used in this research is budget slack, while the independent variable used in this research is budget participation, information asymmetry, budget pressure, and organizational commitment. The data has been collected through questionnaires, then processed with the help of SPSS software. Based on the results of multiple linear regression analysis concluded that budgetary participation, information asymmetry, and organizational commitment affect the budget slack while budget pressure has no effect. The results of this study increasingly complement previous studies in the field of management accounting, especially in the scope of budgeting.   Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi terhadap senjangan anggaran. Populasi dalam penelitian ini adalah seluruh instansi pemerintahan di Kabupaten Banyumas. Pemilihan sampel dilakukan dengan metode sensus. Variabel dependen yang digunakan dalam penelitian ini adalah senjangan anggaran, sedangkan variabel independen yang digunakan dalam penelitian ini adalah partisipasi anggaran, asimetri informasi, tekanan anggaran, dan komitmen organisasi. Data yang telah dikumpulkan melalui isian kuesioner, selanjutnya diolah dengan bantuan software SPSS. Berdasarkan hasil analisis regresi linear berganda disimpulkan bahwa partisipasi anggaran, asimetri informasi, dan komitmen organisasi berpengaruh terhadap senjangan anggaran sedangkan tekanan anggaran tidak berpengaruh. Hasil penelitian ini semakin melengkapi penelitian-penelitian sebelumnya di bidang akuntansi manajemen khususnya di lingkup penganggaran.

scholarly journals Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran

2020 ◽  
Vol 30 (12) ◽  
pp. 3010
Author(s):  
I Dewa Gde Nanda Narotama ◽  
I Ketut Sujana
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect

The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates. Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack. 

Pengaruh Karakteristik Individu, Karakteristik Pekerjaan dan Karakteristik Lingkungan Terhadap Motivasi Kerja Pegawai Pada Satuan Polisi Pamong Praja Kota Pontianak

2019 ◽  
Vol 21 (1) ◽  
pp. 25-31
Author(s):  
Indrawati Indrawati ◽  
Aprina Kuswardani
Keyword(s):  
Linear Regression Analysis ◽  
Job Characteristics ◽  
Employee Motivation ◽  
Multiple Linear Regression Analysis ◽  
Individual Characteristics ◽  
Environmental Characteristics ◽  
Independent Variables ◽  
The Core ◽  
Important Position ◽  
The City

Human resource is the most valuable resource and has an increasingly important position in achieving the objectives of the organization. Human is the core driving force of all activities and is also a major part in the processing of the input into the output. This research was conducted in the territory of the city of Pontianak. Independent variables (X) in this study consist of 3 individual characteristics, job characteristics, and environmental characteristics, while dependent variable (Y) is motivation. The data in this study were obtainet from the results of the questionnaire to 34 respondents who also as samples in this research. The data later processed using multiple Linear Regression analysis. The result showed that only one individual characteristics, job charakteristics and environmental characteristics had a significant influence on employee motivation at Civil Service Police Unit Pontianak.

scholarly journals ANALISIS PERSEPSI KONSUMEN TERHADAP KEPUTUSAN MEMBELI ULANG PRODUK KUOTA IM3 OOREDOO DI KOTA BANJARMASIN

2020 ◽  
Vol 4 (1) ◽  
Author(s):  
Jamaluddin Jamaluddin
Keyword(s):  
Service Quality ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Statistical Test ◽  
Test Method ◽  
Consumer Perception ◽  
Independent Variables ◽  
Scale Method ◽  
The City

The study aims to determine the effect of consumer perception factors that can influence the decision to repurchase IM3 Ooredoo products to consumers in the city of Banjarmasin. The factors of consumer perception examined include Price, Service Quality, Location, Personal and Stimulus. The population of the study is all Banjarmasin city residents who use the IM3 Ooredoo Quota. Samples were taken with a non-probability sampling method with a sampling quota of 125 samples. By using a questionnaire with a Likert scale method. The statistical test method uses Multiple Linear Regression Analysis, with the hypothesis testing of the t statistical test and the F statistical test. The results of the analysis based on the use of all independent variables indicate that consumers' perceptions namely Price, Service Quality, Location, Personal and Stimulus together are able to influence Buying Decisions Repeat IM3 Ooredoo Quota Products in Banjarmasin City. While partially only stimulus variables are not able to show a significant relationship with the variable Repurchase Decision of IM3 Ooredoo Products in Banjarmasin City.Keywords: Price, Service Quality, Location, Personal, Stimulus, Repurchase Decision

scholarly journals Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran

2021 ◽  
Vol 31 (2) ◽  
pp. 513
Author(s):  
Putu Novia Hapsari Ardianti ◽  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Made Surya Prayoga
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Emotional Stability ◽  
The Other ◽  
Budgetary Slack ◽  
Monetary Unit

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.

scholarly journals Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran

2021 ◽  
Vol 15 (2) ◽  
pp. 77-88
Author(s):  
Mita Puspita Sari ◽  
Restu Agusti ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Moderating Variables

This study aims to examine  the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.

scholarly journals ANALISIS PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Pegawai Kantor Kecamatan se-Kabupaten Demak)

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Wavi Aminda Sari ◽  
Mohklas Mohklas
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Negative Relationship ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Budgetary Slack ◽  
District Office ◽  
Budgetary Participation

This study aims to determine the effect of budget participation and clarity of budget targets on budget slack at the District Office in Demak District. This study uses primary data that is by providing questionnaire in the form of questionnaires distributed to respondents among others: sub-district, sub-district secretary, general sub-section and staffing, planning and reporting sub-division, sub-section of finance in Kecamatan Office in Demak Regency.The sample in this study was obtained by purposive sampling method. A total of 96 questionnaires were distributed to respondents, but with some obstacles there were 3 respondents who did not respond, so that only 93 questionnaires were sampled. The data obtained were then processed and analyzed as many as 93 questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that budgetary participation has a positive and significant effect on budgetary slack and the clarity of budget targets has a negative and significant effect on budgetary slack. While organizational commitment can moderate the positive relationship between budget participation and budgetary slack, so organizational commitment can moderate the negative relationship between clarity of budget goals and budgetary budget

scholarly journals The Effect of Work Culture and Organizational Commitments to Performance of Employees Factory of Pt Semen Baturaja (Persero) Tbk

2019 ◽  
Vol 3 (12) ◽  
pp. 19-23
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Linear Regression ◽  
Multiple Linear Regression ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Work Culture ◽  
Independent Variables ◽  
Analysis Technique

this research aims to analyzes the influence of work culture and organizational commitment on the performance of PT. Semen Baturaja (Persero) Tbk. The analysis technique used is multiple linear regression analysis with a sample of 181 employees of PT. Semen Baturaja (Persero) Tbk. The results of the study can be concluded that the independent variables namely work culture and organizational commitment can influence employee performance significantly in PT. Semen Baturaja (Persero) Tbk

scholarly journals PENGARUH KESESUAIAN KOMPENSASI, KOMITMEN ORGANISASI DAN BUDAYA ORGANISASI TERHADAP KEADILAN DISTRIBUTIF DI DINAS KABUPATEN BANYUMAS

2019 ◽  
Vol 20 (1) ◽  
pp. 1-12
Author(s):  
NANDA PUTRI ◽  
Eliada Herwiyanti ◽  
Warsidi Warsidi
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Distributive Justice ◽  
Quantitative Research ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Research Data ◽  
Independent Variables ◽  
Influential Variable

This research is a quantitative research that was conducted in Banyumas Regency. The purpose of this research is to determine the effect of compensation suitability, organizational commitment and organizational culture to distributive justice. Hypothesis testing in this research using the method of multiple linear regression analysis. The population in this research are all Financial Officer in Banyumas Regency. Samples were taken using purposive sampling technique and Slovin Formula to determining the sample size, thus there are 52 samples in this research. Data was collected trough questionnaires to all of the respondents. Based on the results, it shown that the compensation suitability, organizational commitment, and organizational culture have a positive coefficient on distributive justice. All three independent variables simultaneously influenced to distributive justice, whereas the most influential variable is compensation suitability. It can be conclude that the higher level of compensation suitability, organizational commitment, and organizational culture, the higher level of distributive justice.

scholarly journals ANALISIS PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA PEMERINTAH DAERAH KOTA MALANG

2020 ◽  
Vol 8 (1) ◽  
Author(s):  
Martina Merliana Suprianti ◽  
Retno Wulandari ◽  
Ati Retna Sari
Keyword(s):  
Organizational Commitment ◽  
Employee Performance ◽  
Linear Regression Analysis ◽  
Total Sample ◽  
Multiple Linear Regression Analysis ◽  
City Government ◽  
Approach Method ◽  
Level Of Significance ◽  
Measuring Tool ◽  
The City

This research aims to explain and describe the influence of budgeting participation, clarity of objectives, and organizational commitment to employee performance. This study uses a quantitative approach method, with a total sample of 70 employees in 14 OPD City Malang. Measuring tool using a Likert scale with a score of up to 5 items. Using multiple linear regression analysis and to test the level of significance using the f test and hypothesis testing using the t test with the help of the SPSS 22 program. Partially addressed that budgeting participation has a significant effect on the performance of the city government of Malang, the clarity of the target has a positive effect on the performance of the city government of Malang , and organizational commitment does not affect the performance of the city government of Malang, as well as the simultaneous results that the participation of budgeting, clarity of objectives and organizational commitment affect the performance of the city government of Malang.

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