scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASIONAL SEBAGAI VARIABEL MODERATING

2015 ◽  
Vol 3 (2) ◽  
pp. 688
Author(s):  
Silviana Agustami ◽  
Dina Arfan
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Middle Managers ◽  
Primary Data ◽  
Statistic Analysis ◽  
Simple Linear Regression ◽  
Budgetary Slack ◽  
Negative Effect ◽  
Budgetary Participation ◽  
The City

This study aims to analyze: 1) The effect of budgetary participation participation on budgetary slack on SOEs with head office in Bandung 2) Organizational commitment as a variable that moderate the influence between the participation of budget preparation against budget slack.The data used are primary data obtained from 91 respondents are middle managers and lower level managers who participated and responsible in the process of budget preparation on SOEs headquartered in the city of Bandung through non probability sampling. The analysis used is simple linear regression statistic analysis and MRA data analysis. The results of this study indicate that; First, there is a significant influence between the variable of budgeting participation on budget slack which yields R Square 12,1%. Second, the influence of budgetary participation on budgetary slack is not moderated by organizational commitment resulting in R Square 21.3% and significance of -0.009. Thus organizational commitment has a negative effect on the participation of budget formulation on budgetary slack.

PENGARUH KUALITAS PRODUK DAN KUALITAS LAYANAN TERHADAP KEPUASAN PELANGGAN

2017 ◽  
Vol 5 (3) ◽  
Author(s):  
Ismail Razak, SE., MS. ◽  
Nirmala Putri Sari
Keyword(s):  
Data Analysis ◽  
Linear Regression ◽  
Customer Satisfaction ◽  
Service Quality ◽  
Product Quality ◽  
Sampling Method ◽  
Primary Data ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
The City

The aim of this study was to analize the effects of product quality and service quality on the customer satisfaction. This study took place in the City of Bekasi and objects in this study are all customer who use the Matrass GM-9000. Primary data was obtained from customers of Matrass GM-9000 in Bekasi City through admission filling of questionnaire by using scale of Likert. The respondent of this study was chosen through accidental sampling method, and data analysis method was simple linear regression and multiple linear regression. The results of this study indicated that product quality and service quality positively and significant influenced the customer satisfaction

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 Pengaruh Partisipasi Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Moderating Pada Rumah Sakit Pekanbaru

2016 ◽  
Vol 2 (1) ◽  
pp. 12-17
Author(s):  
Faizah Kamilah
Keyword(s):  
Data Analysis ◽  
Organizational Commitment ◽  
Multiple Regression ◽  
Primary Data ◽  
Survey Method ◽  
Questionnaire Data ◽  
Analysis Method ◽  
Collection Method ◽  
Managerial Performance ◽  
The City

Abstract: This study was conducted using a survey method to Hospitals in the city of Pekanbaru. This study aims to examine the effect of budget participation on managerial performance and organizational commitment as moderating variable in the hospital in Pekanbaru. The population in this study was 21 Hospital in Pekanbaru. Data collected by distributing questionnaires to 84 respondents, but only 80 questionnaires that can be used in this study. The type of data used are primary data to the data collection method using a questionnaire. Data analysis method used in this study is multiple regression (multiple regression). These results indicate that the effect of budget participation on managerial performance with 0.002 significance (alpha 0.05). Organizational commitment can moderate the effect of budget participation on managerial performance with a significance of 0.000 (alpha 0.05). Keywords: Budget Participation, Organizational Commitment, Manajerial Performance.

scholarly journals Role of Organizational Commitment in Mediating between Budget Participation and Managerial Performance

2021 ◽  
Vol 8 (1) ◽  
pp. 105
Author(s):  
Retno Paryati
Keyword(s):  
Organizational Commitment ◽  
Linear Regression Analysis ◽  
Private University ◽  
Simple Linear Regression ◽  
Managerial Performance ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
University Officials

The purpose of this study was to examine the role of organizational commitment in mediating the relationship between budgetary participation and managerial performance in academic officials at private universities in Bandung. This type of research is explanatory research. The sample in this study was 132 private university officials in the city of Bandung. In this study, the data collection method was a questionnaire, and the data analysis used in this study was simple linear regression analysis. The results show that. Budget participation, organizational commitment, and managerial performance are in a suitable category and positively affect. While organizational commitment can mediate the relationship between budgetary participation and managerial performance, one of the commitment dimensions does not affect, namely, continuity commitment.

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. 

scholarly journals ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK

2020 ◽  
Vol 10 (3) ◽  
pp. 400
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Gusti Ayu Ari Dewi
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Low Income ◽  
Environmental Uncertainty ◽  
Sampling Technique ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect

Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.

scholarly journals PENGARUH JUMLAH PENDUDUK TERHADAP PERTUMBUHAN EKONOMI DI KOTA LHOKSEUMAWE

2020 ◽  
Vol 9 (2) ◽  
pp. 19
Author(s):  
Nanda Fitri Yenny ◽  
Khairil Anwar
Keyword(s):  
Economic Growth ◽  
Data Analysis ◽  
Linear Regression ◽  
Population Growth ◽  
Secondary Data ◽  
Analysis Method ◽  
Simple Linear Regression ◽  
Population Variable ◽  
Negative Effect ◽  
The City

This research was conducted in Lhokseumawe City and the aim is to see the effect of population on economic growth in the city of Lhokseumawe. The data used in this research is secondary data sourced from the Central Statistics Agency (BPS) for 18 years from 2001-2018. The data analysis method used in this research is simple linear regression. The results of this study indicate that the population variable does not have a negative effect on population growth and the magnitude of the influence of the population variable on economic growth is 0.0938 (9.38%).

scholarly journals Pengaruh Partisipasi Anggaran, Asimetri Informasi, Ketidakpastian Lingkungan, Budaya Organisasi, dan Komitmen Organisasi pada Senjangan Anggaran

2018 ◽  
pp. 2098
Author(s):  
Anak Agung Gde Wimba Wardhana ◽  
Gayatri Gayatri
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
General Hospital ◽  
Environmental Uncertainty ◽  
Budgetary Slack ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect ◽  
Budgeting Process

Budgetary slack is a budgeting process that found intentional distortion by lowering budgeted revenues and increasing budgeted costs. This study aims to determine the effect of budgetary participation, information asymmetry, environmental uncertainty, organizational culture and organizational commitment on budget slack at State General Hospital Jembrana District. This research was conducted on the authorized personnel in budget preparation at RSU Negara as many as 40 people. The result of hypothesis testing shows that budget participation variable has positive effect on budget slack, information asymmetry has positive effect on budget slack, environmental uncertainty has positive effect on budget slack, organizational culture has negative effect on budget slack, and organizational commitment has negative effect on budget slack. Keywords: budgetary participation, information asymmetry, environmental uncertainty, organizational culture, organizational commitment, budgetary slack

scholarly journals THE INFLUENCE OF BUDGETING PARTICIPATION AND ASYMMETRIC INFORMATION AGAINST THE BUDGETING VARIANTS REFERS TO THE ORGANIZATION COMMITMENT AS THE INTERVENING VARIABLE OF THE SURVEY AT FOOD AND BEVERAGE COMPANY IN THE INDUSTRIAL AREA JABABEKA KARAWANG

2018 ◽  
Vol 1 (1) ◽  
Author(s):  
Syarief Gerald Prasetya ◽  
Yustiana Wardhani
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Industrial Area ◽  
Budgetary Slack ◽  
Asymmetry Of Information ◽  
Food And Beverage ◽  
Negative Effect ◽  
Budgetary Participation ◽  
The Difference ◽  
Positive Effect

The study was based on the issue of managers in setting budgets often the difference (variance) is quite large and aims to demonstrate empirically the direct and indirect effects of budgetary participation and information asymmetry partially on budgetary slack. The analytical method used is path analysis with the participation of the budget, the asymmetry of information and organizational commitment as exogenous and endogenous budgetary slack variables. The sample used in this study as many as 78 people functional managers who have a tenure of more than five years, so hopefully they have experience in budgeting.The survey results revealed that the budgetary participation has positive effect directly against budgetary slack, the information asymmetry positive effect directly against budgetary slack, budgetary participation negatively impact directly on organizational commitment, the information asymmetry negative effect directly on organizational commitment, organizational commitment negatively affect directly to the budgetary slack, budgetary participation indirect positive effect on budgetary slack through organizational commitment, the information asymmetry indirect positive effect on budgetary slack through organizational commitment and it is known that the model in the study track is fit.

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.

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