scholarly journals Linking Budgetary Participation to Budgetary Slack: An Indonesia Perspective

2018 ◽  
Vol 7 (4.38) ◽  
pp. 837
Author(s):  
Devie . ◽  
Giovanna Suralim ◽  
Josua Tarigan ◽  
Saarce Elsye Hatane
Keyword(s):  
Procedural Fairness ◽  
Goal Commitment ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Managerial Position ◽  
Practical Implications ◽  
Managerial Trust

This study examines how budget participation influences budget slack creation propensity through the mediation of distributive and procedural fairness, managerial trust, and budget goal commitment. The data was collected from 103 respondents holding managerial position in 49 Indonesian distribution companies. Despite its limitations, this study has both academic and practical implications. The study adds to the budgetary slack literature in an Indonesian country which has not been widely researched. The result suggests that budget participation influences distributive and procedural fairness, which interact with one another and influence managerial trust. Managerial trust and procedural fairness together influence budget goal commitment, which decreases propensity of budget slack creation. The findings presented in this study should have important implications for Indonesia companies to reduce slack creation and enhance commitment and trust, it is suggested to improve procedural fairness, one of which by implementing budget participation. 

scholarly journals ANALISIS PARTISIPASI ANGGARAN TERHADAP BUDGET SLACK: PERSEPSI KEWAJARAN PROSEDURAL DAN DISTRIBUTIVE, KEPERCAYAAN MANAJERIAL, DAN KOMITMEN TUJUAN ANGGARAN SEBAGAI FAKTOR INTERVENING

MAKSIMUM ◽  
2013 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Hardiwinoto
Keyword(s):  
Direct Relationship ◽  
Procedural Fairness ◽  
Goal Commitment ◽  
Distributive Fairness ◽  
The Relationship ◽  
Managerial Trust

The aim this research to examine of the relationships between budget participation that influence manager’s propensity to create budget slack: procedural and distributive fairness, managerial trust, and budget goal commitment as intervening variable. The results show that budget participation impacts both procedural fairness and distributive fairness which, affect trust. Both, procedural and distributive fairness, are found to have a significant impact on budget goal commitment, and negatively influences managers’ propensity to create slack. Further analyses indicatethat the direct relationship between budget participation and manager’s propensity to create slack was insignificant, which suggests that fairness and goal commitment mediate the relationship between budget participation and manager’s propensity to create slack.Keywords: Budget, Distributive Fairness, Procedural Fairness, Trust, GoalCommitment, Budget 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 Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District

2021 ◽  
Vol 17 (1) ◽  
pp. 49-64
Author(s):  
Risma Wira Bharata ◽  
Eko Suwardi ◽  
Mimin Nur Aisyah
Keyword(s):  
Organizational Culture ◽  
School Principals ◽  
Survey Method ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Agency Relationship ◽  
Inclusive Schools ◽  
Inclusive School ◽  
Budgetary Participation ◽  
The Relationship

Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.Keywords: Budget Participation, Budgetary Slack, Organizational CultureHubungan Keagenan dalam Penganggaran pada Sekolah Inklusi di Kabupaten GunungkidulAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh partisipasi anggaran terhadap senjangan anggaran dengan budaya organisasi sebagai variabel intervening pada sekolah inklusif. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner yang terdiri dari 6 pertanyaan untuk senjangan anggaran, 5 pertanyaan partisipasi anggaran, dan 23 pertanyaan budaya organisasi. Sampel menggunakan purposive sampling, yang meliputi 100 kepala sekolah inklusif dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusif. Analisis data menggunakan analisis jalur dengan PLS. Penelitian ini menemukan bahwa partisipasi anggaran berpengaruh terhadap budaya organisasi namun tidak dapat menemukan pengaruh partisipasi anggaran terhadap senjangan anggaran. Penelitian ini tidak membuktikan bahwa budaya organisasi dapat memediasi hubungan antara partisipasi anggaran dan senjangan anggaran. Dinas pendidikan dan sekolah inklusif diharapkan dapat menjalin komunikasi yang lebih baik dan memperkuat budaya organisasi yang dapat mendorong sekolah inklusif untuk berpartisipasi dalam penyusunan anggaran sehingga mengurangi senjangan anggaran dalam pendidikan inklusif.Kata kunci: Partisipasi Anggaran, Senjangan Anggaran, Budaya Organisasi

scholarly journals Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Elsa Meirina
Keyword(s):  
Regression Analysis ◽  
Asymmetric Information ◽  
Performance Measurement ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Data Sources ◽  
Allocation Of Resources ◽  
Budgetary Slack ◽  
West Sumatra ◽  
Budgetary Participation

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.

scholarly journals Pengaruh Partisipasi Anggaran dan Penekanan Anggaran Pada Senjangan Anggaran dengan Locus Of Control Sebagai Variabel Pemoderasi

2018 ◽  
pp. 1584
Author(s):  
Putu Ari Raditya ◽  
I Gde Ary Wirajaya
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Sampling Method ◽  
Control Process ◽  
Budgetary Slack ◽  
Planning And Control ◽  
Budgetary Participation ◽  
And Control ◽  
The Impact

To achieve its goals, hotel requires a good planning and control in order to run its implementation in accordance to the policy that has been assigned. Budget is an important element and a centerpiece in the planning and control process. The aim of the current study is to find out whether locus of control can moderate the impact of budgetary participation and budget emphasis on budgetary slack. This study was conducted on 4-star hotels in Kuta district. The sampling method used was saturation. There were 30 hotels used as the sampe with 97 respondents. Questionnaire was used to collect the data. To analyze the data, Moderated Regression Analysis (MRA) testing was applied.The study found that locus of control could strengthen the impact of budgetary participation and budget emphasis on budgetary slack. It can be concluded that the higher the participation given and the budget emphasis from the head moderated by locus of control, the higher the budgetary slack. Keyword: budgetary participation, budget emphasis, locus of control, budgetary slack

Evidences from China: Impacts of Information Asymmetry, Budgetary Participation, Emphasis, Procedural Justice, Interactive Justice, Clarity and Difficulty of Budgetary Goals on Subordinate Manager Propensity of Creating Budgetary Slack

2017 ◽  
Vol 14 (1) ◽  
pp. 207-220
Author(s):  
Yi Zhang ◽  
Xiaozhong Song ◽  
Sujie Zhao
Keyword(s):  
Procedural Justice ◽  
Information Asymmetry ◽  
Empirical Result ◽  
Control Variable ◽  
Single Factor ◽  
Chinese Enterprises ◽  
Budgetary Slack ◽  
Low Level ◽  
Budgetary Participation ◽  
Budget Standards

Subordinate managers’ propensities of creating budgetary slack (PCBS) will induce the dysfunction of budget system. This paper analyzes the inducements of PCBS, including information asymmetry, budgetary participation, budgetary emphasis, procedural justice, interactive justice, clarity and difficulty of budgetary goal, and tries to find out their ways affecting PCBS. On the basis of the researches of Dunk, Onsi, Kren, Kenis, Van der Stede, and Moorman and Kenis, we designed a 6-point 33-item Likert scale and formulated eight research variables and a control variable. We have investigated data of 28 Chinese enterprises and gotten 269 valid samples. Our empirical evidences suggest PCBS is positively affected by information asymmetry and budgetary emphasis, and has been negatively affected by budgetary participation from single factor, and given high (low) level of participation, high (low) subordinate-superior information asymmetry and high (low) emphasis on budget standards, PCBS is high (low). These conclusions support the theoretic hypothesis of Dunk’s and strengthen the notes of Dunk and Perera. However, our results are different from the empirical result of Dunk and Chong et al. (2003). It is found that interactive justice is negatively related to PCBS, and difficulty of budgetary goal is positively related to PCBS.

scholarly journals Pengaruh partisipasi penetapan tujuan terhadap goal commitment dengan procedural fairness dan interpersonal trust sebagai variabel pemediasi

2017 ◽  
Vol 21 (2) ◽  
Author(s):  
Yulia Isfani ◽  
Ria Nelly Sari ◽  
Al Azhar L
Keyword(s):  
Goal Setting ◽  
Direct Effect ◽  
Indirect Effect ◽  
Interpersonal Trust ◽  
Procedural Fairness ◽  
Goal Commitment ◽  
Partial Least Square ◽  
Least Square ◽  
Manufacturing Companies ◽  
Intervening Variables

This study aimed to examine (1) the direct effect of goal-setting participation on goal commitment, (2) indirect effect of goal-setting participation on goal commitment with procedural fairness and interpersonal trust as intervening variables. The data for this study was collected by sending a questionnaire via email using the Google Forms. 411 questionnaire are send to middle manager who work of manufacturing companies listed on Indonesia Stock Exchange, and 74 responses are returned and due to incomplete data nine questionnaire were dropped. The hypothesis were tested by using Partial Least Square (PLS)2.0 M3. Seven out of eight hypotheses were accepted. Result of this study proved that (1) goal-setting participation has no significant effect on goal commitment; (2) no direct effect of goal-setting participation on goal commitment; (3) goal-setting participation has indirect effect toward goal commitment through procedural fairness and interpersonal trust as intervening variables.

scholarly journals Tri hita karana culture and organizational commitments moderate: effect of participation on budgetary slack

2019 ◽  
Vol 6 (4) ◽  
pp. 180-188
Author(s):  
Gede Adi Sukayana ◽  
I.G.A.M Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Sampling Method ◽  
Total Sample ◽  
Regional Organizations ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Simple Regression Analysis ◽  
Questionnaire Method ◽  
Positive Effect

This research was conducted in order to obtain evidence of how the effect of budgetary participation on budgetary slack in Bali Provincial OPD with the tri hita karana culture and organizational commitment as a moderating variable. This research was conducted in 45 Regional Organizations in Bali Province. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 203 respondents. Data collection is done using the questionnaire method. The hypothesis is tested using simple regression analysis techniques and the Moderating Regression Analysis. The results showed that budgetary participation had a positive effect on budgetary slack. The Tri Hita Karana culture shows that weakening the positive effect of budgetary participation on budgetary slack and organizational commitment shows that it weakens the positive effect of budgetary participation on budgetary slack.

scholarly journals GROUP KOHESIVITAS DAN GAYA KEPEMIMPINAN PEMODERASI HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

2019 ◽  
Vol 7 (1) ◽  
pp. 77-84
Author(s):  
Isma Coryanata
Keyword(s):  
Leadership Style ◽  
City Government ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City

This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style

scholarly journals Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Transformasional, Asimetri Informasi pada Budgetary Slack Hotel Berbintang

2020 ◽  
Vol 30 (9) ◽  
pp. 2323
Author(s):  
Devia Galuh Palupi ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Transformational Leadership ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Leadership Style ◽  
Middle Level ◽  
Budgetary Slack ◽  
Analysis Techniques ◽  
Budgetary Participation ◽  
Transformational Leadership Style ◽  
Positive Effect

The purpose of this study was to obtain empirical evidence about the effect of budgetary participation, organizational commitment, transformational leadership style, and information asymmetry on budgetary slack in the 5-Star Hotel in the Nusa Dua Region. The population used was as many as 18 5-star hotels in the Nusa Dua area with a sample of 73 lower and middle level managers using purposive sampling methods and data analysis techniques used were multiple linear regression. Based on the results of this study, it was found that budgetary participation and information asymmetry had a positive effect on budgetary slack, while organizational commitment and transformational leadership style negatively affected budgetary slack in the 5-Star Hotel in the Nusa Dua Region. Keywords: Participation; Commitment; Transformational; Asymmetry; Slack.

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