scholarly journals Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack

2022 ◽  
Vol 10 (8) ◽  
pp. 158-165
Author(s):  
Hayu Pikukuhing Tyas ◽  
Nurkholis ◽  
Endang Mardiati
Keyword(s):  
Information Asymmetry ◽  
Government Spending ◽  
Job Insecurity ◽  
Sampling Technique ◽  
Government Budget ◽  
Budgetary Slack ◽  
Public Sector Employees ◽  
The Difference ◽  
The Government ◽  
Positive Effect

Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created.

scholarly journals Pengaruh Partisipasi Anggaran, Asimetri Informasi, Penekanan Anggaran, dan Ambiguitas Peran Terhadap Budgetary Slack (Organisasi Perangkat Daerah Kota Yogyakarta)

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Rani Eka Diansari ◽  
Meilia Saraswati
Keyword(s):  
Information Asymmetry ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Descriptive Analysis ◽  
Budgetary Slack ◽  
Approach Method ◽  
Budgetary Participation ◽  
The Government ◽  
Positive Effect ◽  
Yogyakarta City

This study aims to examine the effect of budgetary participation, information asymmetry, budget emphasis, and role ambiguity on budgetary slack. This type of research is quantitative research. The population in this study is the Regional Organization of the Government of Yogyakarta City. Sample of research are 58 respondents involved in the preparation of the budget. The sampling selection using purposive sampling method. This research method is a descriptive analysis method with a survey approach. Method of data analysis used in this research is multiple linear regression mode.In the study, show that budgetary participation have significant positive effect on budgetary slack while information asymmetry, budget emphasis, and role ambiguity have no effect on budgetary slack on the Regional Organizations in the Yogyakarta City Government.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Role Ambiguity, 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.

scholarly journals Agriculture, Manufacturing and Economic Growth in Nigeria

2021 ◽  
Vol 04 (03) ◽  
Author(s):  
Atayi Abraham Vincent ◽  
Keyword(s):  
Government Spending ◽  
Agricultural Sector ◽  
Manufacturing Sector ◽  
Research Work ◽  
Least Square Method ◽  
Least Square ◽  
Ordinary Least Square ◽  
Positive Effects ◽  
The Government ◽  
Positive Effect

This research work address the positive effect of Agriculture on the manufacturing sector in Nigeria. The study made used of Ordinary Least Square Method estimation techniques. The findings showed that Agricultural output, government spending on agriculture, and real gross domestic product all have positive effects on the manufacturing sector. The effects is RGDP 66percent, AGRQ by 63%, and GOEXA by 96 percent. The study recommends among other things that government should allocate more resources to the Nigerian agricultural sector and ensure that the funds are judiciously use and that the government should also seek to strengthen its incentives for the manufacturing sector in order to promote increased industrial production and growth.

Chile spending commitments may hamper fiscal prudence

2018 ◽  
Keyword(s):  
Government Spending ◽  
Credit Rating ◽  
Gdp Growth ◽  
Credit Rating Agencies ◽  
Government Budget ◽  
Content Type ◽  
Rating Agencies ◽  
The Government ◽  
Fiscal Prudence

Subject The draft 2019 budget. Significance The government budget for 2019, announced by President Sebastian Pinera on September 29, is the most austere in almost a decade. It aims to restore Chile’s long-standing reputation for exemplary fiscal conduct, which in recent years has been undermined by increases in government spending that outstrip GDP growth, and the resulting increase in borrowing. Impacts Credit rating agencies have indicated that the draft budget is in line with their concerns about Chile’s rising borrowing requirement. The ongoing decline in fiscal revenues from copper underlines Chile’s need to diversify its economy. The government will be hard-pressed to meet its fiscal goals if, as current forecasts suggest, GDP growth weakens through to 2020.

scholarly journals The Effect of Village Formation on Regency/City Regional Finance in Papua Province

2019 ◽  
Vol 3 (2) ◽  
pp. 86-98
Author(s):  
Anita Erari
Keyword(s):  
Community Empowerment ◽  
Fiscal Year ◽  
Government Budget ◽  
Regional Finance ◽  
Fund Allocation ◽  
Administrative Area ◽  
The Government ◽  
The Right ◽  
The Village ◽  
Positive Effect

According to Minister of Home Affairs  Regulation No. 56 of 2015 concerning Code and Data of Administrative Area, it is mentioned that Papua is one of 34 provinces in Indonesia with the highest number of villages by 5,419 villages, 110 urban villages, and 558 sub-districts scattered in 28 regencies and 1 city. The high number of villages in a regency/city area has an effect on the amount of village funds allocated by the Central or Provincial Governments for each district/city, thus affecting the amount of regency/city APBD. Village Fund Allocation is a manifestation of the fulfillment of the right for the village to implement the principle of autonomy for the village to grow and develop following the growth of the village itself, based on diversity, participation, original autonomy, democratization, and community empowerment. However, the increasing number of village formation burdened the government budget to finance the formation of new villages, so that the village formation had a significant and positive effect on the amount of regional finance, especially regency/city and provincial APBD. For example, in the 2016 fiscal year, Tolikara Regency had a total of 541 villages spreading across 46 districts and received the largest village fund allocation of Rp320.04 billion. Thus, Tolikara Regency ranked 1st with the most villages and the largest village fund in the Papua Province. In contrast, Jayapura City with a total of 13 villages was the regency/city with the least number of villages and the least amount of village fund of Rp. 12.51 billion.

scholarly journals Subjective Well-Being Siswa SMA Jurusan IPA dan IPS

2020 ◽  
Vol 2 (2) ◽  
pp. 80-87
Author(s):  
Komang A. W. Mahayasih ◽  
Dian Lestari Anakaka ◽  
Fredericksen Victoranto Amseke
Keyword(s):  
Sampling Technique ◽  
Well Being ◽  
T Test ◽  
Social Programs ◽  
Subjective Well Being ◽  
Analysis Method ◽  
Test Analysis ◽  
Negative Effect ◽  
The Difference ◽  
Positive Effect

Subjective well-being is circumstances of prosperous and self-satisfaction, which is the positive satisfaction that happens if the need and hope of someone is being fulfilled. Subjective well-being is caused by positive effect, negative effect, and life satisfaction effect. The purpose of this research is to find out the difference of subjective well-being of eleventh grades students of science and social programs. The sampling technique of this research is purposive sampling with the number of samples are 147 students in SMA Negeri 3 Kupang. The method of data analysis is t-test analysis method. The result of this research showed that the difference of subjective well-being of eleventh grade students of science and social programs with coefficient contras of t-test is 0,000 with p < 0,05

scholarly journals PENGARUH INVESTMENT OPPORTUNITY SET DAN PROFITABILITAS TERHADAP NILAI PERUSAHAAN DIMEDIASI OLEH HARGA SAHAM SEKTOR PERKEBUNAN

2020 ◽  
Vol 16 (1) ◽  
pp. 26
Author(s):  
Adi Hasan Ragil Saputra
Keyword(s):  
Stock Prices ◽  
Firm Value ◽  
Structural Equation ◽  
Stock Exchange ◽  
Sampling Technique ◽  
Equation Modeling ◽  
Investment Opportunity ◽  
Investment Opportunity Set ◽  
The Government ◽  
Positive Effect

The purpose of this study is to examine the effect of investment opportunity set (IOS), profitability on firm value is intervening by stock prices. This study used 14 plantation sector companies listed on the Indonesia Stock Exchange during 2013-2017 with a sampling technique that was purposive sampling using structural equation modeling (SEM) analysis. The results showed that IOS had no affect stock prices. Profitability has a positive effect on stock prices. IOS has a positive effect on company value. Profitability had no effect the value of the company. Stock prices have a positive effect on firm value. IOS had no effect the value of the company intervening by stock prices. Profitability has a positive effect on firm value intervening by stock prices. The advice given is for company management and the government to carry out domestic and international synergies. Domestic synergy aims to create product downstream, political, legal and economic stability. While international synergy aims to secure the export portion, sustainable plantation socialization and open new markets

scholarly journals PENGARUH PENGELUARAN PEMERINTAH TERHADAP PERTUMBUHAN EKONOMI DI PROVINSI BENGKULU

2015 ◽  
Vol 3 (2) ◽  
Author(s):  
Merri Anitasari ◽  
Ahmad Soleh
Keyword(s):  
Economic Growth ◽  
Government Spending ◽  
Secondary Data ◽  
Positive Outcome ◽  
Significant Positive Effect ◽  
Regional Autonomy ◽  
Negative Effect ◽  
The Government ◽  
The Impact ◽  
Positive Effect

Merri Anitasari, Ahmad Soleh; Pengaruh Pengeluaran Pemerintah Terhadap Pertumbuhan Ekonomi Di Provinsi Bengkulu. Tujuan dari penelitian ini adalah untuk menganalisis pengaruh dari pengeluaran pemerintah terhadap pertumbuhan ekonomi di provinsi Bengkulu dengan menggunakan data sekunder periode pengamatan tahun 2001-2012 yang diperoleh dari Badan Pusat Statistik. Hasil analisis dengan menggunakan SPSS 16 menunjukkan bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di provinsi Bengkulu. Jika pemerintah menaikkan pengeluaran pemerintah sebesar 1 miliar rupiah, maka akan dapat meningkatkan pertumbuhan ekonomi sebesar 1,17 % per tahun. Sedangkan pengaruh pengeluaran pemerintah terhadap pertumbuhan ekonomi di daerah kabupaten/kota menunjukkan bahwa dari jumlah 10 kabupaten/kota di Provinsi Bengkulu, kabupaten Rejang Lebong dan kota Bengkulu yang memiliki hasil bahwa pengeluaran pemerintah berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi di daerahnya. Kabupaten Bengkulu Utara memiliki pengaruh yang negatif sedangkan 7 kabupaten lainnya memiliki hasil yang positif namun tidak signifikan. Sebagian besar kabupaten di Provinsi Bengkulu dikategorikan sebagai daerah yang baru membangun yang merupakan hasil pemekaran pasca pemberlakuan otonomi daerah. Sehingga dalam jangka pendek pengeluaran pemerintah dianggap belum mampu menstimulus kegiatan sektor-sektor perekonomian serta memacu pertumbuhan ekonomi di daerah tersebut.Merri Anitasari, Ahmad Soleh; Impact of Government Spending on Economic Growth In Bengkulu Province. The purpose of this study was to analyze the impact of government spending on economic growth in the province of Bengkulu using secondary data observation period 2001 - 2012 year were obtained from the Central Bureau of Statistics. Results of analysis using SPSS 16 shows that government spending and significant positive effect on economic growth in the province ofBengkulu. If the government raised government spending by 1 billion dollars, it will be able to boost economic growth by 1.17% per year. While the effect of government spending on economic growth in the district/city showed that of a total of 10 districts cities in Bengkulu province, Rejang Lebong district and Bengkulu City which has the result that government spending and significant positive effect on economic growth in the region. North Bengkulu has a negative effect, while seven other districts have a positive outcome, but not significantly. Most districts in the province of Bengkulu categorized as new building is the result of the division after the implementation of regional autonomy. So in the short-term government spending is considered not able to stimulate activity sectors of the economy and spur economic growth in the area.Key Word: Government Spending, Economic Growth, Bengkulu Province

scholarly journals SUMBANGAN TIK DAN PELATIHAN PEMANFAATANNYA TERHADAP PENINGKATAN NILAI UN PROPINSI MALUKU CONTRIBUTION OF ICT AND ITS UTILIZATION TRAINING TO INCREASE THE NATIONAL EXAMINATION VALUES IN MALUKU PROVINCE

2019 ◽  
Vol 17 (3) ◽  
pp. 029
Author(s):  
Waldopo Waldopo
Keyword(s):  
Teacher Training ◽  
Random Sampling ◽  
Sampling Technique ◽  
Stratified Random Sampling ◽  
Significance Level ◽  
National Education ◽  
National Examination ◽  
The Difference ◽  
The Government ◽  
Education Network

Sebagai negara kepulauan yang tempat tinggal penduduknya tersebar di banyak pulau, keberadaan TIK untuk pendidikan mutlak diperlukan. Untuk kepentingan tersebut Pusat Teknologi Informasi dan Komunikasi (Pustekkom) diberi amanah untuk mengelola dan mengkoordinasikan pemanfaatan TIK untuk pendidikan. Sejak tahun 2008 Pustekkom telah memberikan fasilitas TIK untuk pembelajaran yang berupa bandwidth gratis melalui Jejaring Pendidikan Nasional (jardiknas) kepada lebih dari 16.000 sekolah SD, SMP, SMA dan SMK di Indonesia, dan secara bertahap memberikan pelatihan bagi para guru di sekolah tersebut dalam memanfaatkan TIK untuk pembelajaran. Masalahnya “apakah fasilitas TIK dan pelatihan guru tersebut memberikan kontribusi terhadap peningkatan nilai UN SMP dan SMA khususnya di Propinsi Maluku. Untuk menjawab pertanyaan ini, dilakukan penelitian dengan cara membandingkan nilai UN pada pereode sebelum diberikan fasilitas TIK yaitu tahun 2005-2007 dengan pereode setelah diberikan fasilitas TIK, yakni tahun 2008-2011. Pengambilan sampel dilakukan dengan menggunakan teknik proportional stratified random sampling. Perbedaan rerata dari hasil UN antara sebelum dengan sesudah diberikan fasilitas TIK diuji melalui Uji-t dengan menggunakan taraf signifikansi 0,05. Hasil penelitian menunjukkan bahwa terdapat peningkatan nilai UN yang signifikan untuk seluruh mata pelajaran yang di UN-kan. Peningkatan nilai UN diduga karena pengaruh TIK dan pelatihan guru dalam pemanfaatan TIK untuk pembelajaran. Dari hasil penelitian ini disarankan agar pemerintah secara terus menerus meningkatkan pemberian layanan TIK ke sekolah-sekolah lainnya di Indonesia, sekaligus memberikan pelatihan pemanfaatan TIK untuk pembelajaran kepada guru-gurunya. As an archipelagic country, where people live in many islands, the presence of ICT for education is absolutely necessary. For this purposes, The state of Republic Indonesia through the Ministry of Education and Culture was given the mandate to The Center of ICT for Education (Pustekkom) to manage and coordinate the using of ICT for education. Due to, since 2008 Pustekkom has provided ICT facilities (in the form of free bandwidth) via the National Education Network (Jardiknas) program to more than 16,000 schools: Secondary School (SC), Senior High School (SHC) and Vocational School (VC) especially in Maluku Province , and gradually trained teachers in schools in the using of ICT for learning. The problem is “whether ICT facilities and teacher training contributed to an increase in the National Examination value of SC and SHC”. To answer this question, the research done by comparing the value on before being awarded the ICT facilities in the years of 2005-2007 period with after being given of the ICT facilities, the years of 2008-2011 period. Sampling was done using proportional stratified random sampling technique. The difference of between average the period tested by t-test using the significance level of 0.05. The results showed that there were significant increasing the value of the National Examination for all subjects tested. Increasing the value of National Examination allegedly under the influence of ICT facilities and teacher training in the using ICT forlearning. From the results of this study suggested that the government is continuously improving ICT services to all schoolin Indonesia and providing training to teachers on ICT for education/learning.

scholarly journals Influence of Information Asymmetry and Self-Efficacy on Budgetary Slack: An Experimental Study

2019 ◽  
Vol 20 (2) ◽  
pp. 62
Author(s):  
Zaenal Fanani ◽  
Georgina Elizabeth K. Saudale
Keyword(s):  
Experimental Study ◽  
Information Asymmetry ◽  
Self Efficacy ◽  
Budgetary Process ◽  
Business Faculty ◽  
Budgetary Slack ◽  
Postgraduate Students ◽  
The Creation ◽  
Positive Effect ◽  
One Way Anova

Participation in the budgetary process does not only comes with a positive effect(s) but could also lead to negative behavior(s) of employees, one of which is the creation of budgetary slack. Previous studies said that information asymmetry is rated as one of the causes of the creation of budgetary slack. The purposes of this 3x2 factorial experimental study and between subject designs are to see the effect of information asymmetry on the budgetary slack and see whether information asymmetry and self-efficacy leads to the creation of budgetary slack. This study involved 65 undergraduate and postgraduate students from the accounting department of Economics and Business Faculty in Universitas Airlangga Sura­baya as participants. One way ANOVA and two- way ANOVA is used to test and analyze the proposed hypothesis. Results show that information asymmetry influences the creation of budgetary slack. However, production managers with high or low self-efficacy are still taking advantage of asymmetric information that happened to do budgetary slack.

Sign in / Sign up

Export Citation Format

Share Document