Konsekuensi Budgetary Slack : Perspektif Gender

The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of budgetary slack. This study uses the mail survey method with an individual analysis unit as an executive officer at the Regional Work Unit (SKPD) at the East Java Province level. Data obtained from 82 respondents' answers in the form of perceptions or attitudes to the variables under study. The sampling technique with sampling census and analysis techniques using PLS. The results showed that executive officials at SKPD actively involved in budgeting mechanisms tended to conduct budgetary slack behavior which was motivated by the limited use of budget funds. However, this remains a trigger for managerial performance to remain high. High participatory budgeting can increase organizational commitment and gender roles can reduce budgetary slack behavior.

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PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN KOMITMEN ORGANISASI, MOTIVASI DAN STRUKTUR DESENTRALISASI SEBAGAI VARIABEL PEMODERASI

Jurnal Akuntansi ◽

10.24912/ja.v20i1.81 ◽

2017 ◽

Vol 20 (1) ◽

pp. 150

Author(s):

Adi Wiratno ◽

Wahyu Ningsih ◽

Negina Kencono Putri

Keyword(s):

Organizational Commitment ◽

Random Sampling ◽

Sampling Technique ◽

Stratified Random Sampling ◽

Managerial Performance ◽

Performance Improvements ◽

Line Manager ◽

The Right ◽

Relationship Of ◽

The Relationship

Salah satu cara yang diyakini mempengaruhi keberhasilan pemerintah dalam meningkatkan kinerja adalah untuk melaksanakan rencana tersebut sebaik mungkin, yaitu dalam proses penganggaran. Karena sifat dari anggaran yang mungkin berdampak anggaran disfungsional maka cara yang tepat untuk mencegah adalah melalui partisipasi semua manajer garis anggaran di Pemkab. Purbalingga. Faktor-faktor yang dapat meningkatkan efek dari partisipasi anggaran pada peningkatan kinerja manajerial seperti meningkatkan komitmen organisasi, motivasi dalam manager dan kondisi pendelegasian wewenang semakin terdesentralisasi. Penelitian ini menganalisis pengaruh partisipasi anggaran terhadap kinerja manajerial dan pengaruh komitmen organisasi, motivasi dan struktur desentralisasi di moderasi hubungan partisipasi anggaran terhadap kinerja manajerial di Pemkab. sampel Purbalingga.The digunakan adalah 269 manajer Pemerintah Pemerintah Kabupaten Purbalingga untuk semua unit kerja regional. Teknik sampling yang digunakan adalah proporsional stratified random sampling. menguji hipotesis pertama menggunakan regresi linier sederhana, dan analisis regresi lain menggunakan dimoderasi. Berdasarkan analisis di atas semua hipotesis dapat disimpulkan bahwa efek positif dari partisipasi anggaran terhadap kinerja manajerial. Komitmen organisasi dan struktur desentralisasi memoderasi hubungan antara partisipasi anggaran terhadap kinerja manajerial. Sedangkan variabel motivasi tidak dapat memoderasi hubungan partisipasi anggaran terhadap kinerja manajerial pada SKPD di Pemkab. Purbalingga.One way that is believed to influence the government's success in improving performance is to carry out the plan as best as possible, ie in budgeting process. Because of the nature of the budget that might have an dysfunctional budget impact then the right way to prevent is through the participation of all the budget line manager at Pemkab. Purbalingga. Factors that may increase the effect of budget participation on managerial performance improvements such as increasing organizational commitment, motivation within the manager and conditions of the delegation of authority is increasingly decentralized. This study analyze the effect of budget participation on managerial performance and the influence of organizational commitment, motivation and a decentralized structure in moderating the relationship of budget participation on managerial performance in Pemkab. Purbalingga.The samples used are 269 government manager of Pemerintah Kabupaten Purbalingga for all the regional work units. The sampling technique used is disproportionate stratified random sampling. The first hypothesis testing using simple linear regression, and for another using moderated regression analysis. Based on the analysis above all hypotheses can be concluded that the positive effect of budget participation on managerial performance. The commitment of the organization and structure of decentralized moderate the relationship between budget participation on managerial performance. While the motivation variable can not moderate the relationship of budget participation on managerial performance at SKPD in Pemkab. Purbalingga

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Effect of budget participation towards regional government managerial performance

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n3.638 ◽

2019 ◽

Vol 6 (3) ◽

pp. 101-107 ◽

Cited By ~ 1

Author(s):

Fransiscus De Romario ◽

I Gusti Ayu Made Asri Dwija Putri ◽

I Dewa Nyoman Badera ◽

I Nyoman Wijana Asmara Putra

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Local Government ◽

Leadership Style ◽

Sampling Technique ◽

Relevant Information ◽

Survey Method ◽

Regional Government ◽

Managerial Performance ◽

Moderating Variables

This research was intended at examining the effect of budget participation towards managerial performance with organizational commitment, job-relevant information, organizational culture, and leadership style as moderating variables on local government in Sikka Regency, NTT. The questionnaire survey method was distributed to local government structural officials. The sampling technique was purposive sampling method. The data analysis technique used moderated regression analysis method. The results of the study showed: 1) budget participation has a positive effect on managerial performance, 2) organizational commitment was not able to moderate the effect of budget participation on managerial performance, 3) job-relevant information was able to act as a moderator that strengthens the effect of budget participation on managerial performance, 4) organizational culture was not able to moderate the effect of budget participation on managerial performance, 5) the leadership style was not able to moderate the effect of budget participation on managerial performance.

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The Role of Organizational Commitment and Procedural Justice in Moderating the Relationship between Budgetary Participation and Managerial Performance

Gadjah Mada International Journal of Business ◽

10.22146/gamaijb.5572 ◽

2008 ◽

Vol 10 (2) ◽

pp. 185 ◽

Cited By ~ 2

Author(s):

Etty Murwaningsari

Keyword(s):

Organizational Commitment ◽

Procedural Justice ◽

Mail Survey ◽

Primary Data ◽

Survey Method ◽

Managerial Performance ◽

Subsequent Test ◽

Budgetary Participation ◽

The Relationship

The objective of this research is to identify the role of organizational commitment and procedural justice in moderating the relationship between budgetary participation and managerial performance. This research utilizes the mail survey method to collect primary data from September 2007 to mid-November 2007 by sending questionnaire forms to corporate managers involved in the budgeting process.The empirical result of this research indicates that budget participation has a positive and significant influence on managerial performance. The subsequent test finds that organizational commitment can strengthen the relation between budget participation and managerial performance. The last test shows that procedures have no influence on the relationship between budget participation and managerial performance.

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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, KOMITMEN ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL

Wahana ◽

10.35591/whn.v22i1.149 ◽

2019 ◽

Vol 22 (1) ◽

pp. 50-60

Author(s):

Wiwik Pratiwi ◽

Andari Asri Kartika

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Hypothesis Test ◽

Descriptive Statistics ◽

Survey Method ◽

Manufacturing Companies ◽

Validity And Reliability ◽

Managerial Performance ◽

Regression Test ◽

Responsibility Accounting

This study is meant to test empirically the influence of responsibility accounting, organizational commitment, and budget participation to the managerial performance on manufacturing companies in Jakarta. This research used survey method by questionnaries. The data were examined using descriptive statistics, test of validity and reliability, classic assumption test, multiple linear regression test, and hypothesis test by using SPSS versi 24.0 for windows. The results of this research showed that responsibility accounting, organizational commitment, and budget participation were effect on managerial performance partially and simultaneously. Keywords: responsibility accounting, organizational commitment, budget participation, managerial performance

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PENGARUH AKUNTANSI PERTANGGUNGJAWABAN, KOMITMEN ORGANISASI, DAN PARTISIPASI ANGGARAN TERHADAP KINERJA MANAJERIAL

Wahana ◽

10.35591/wahana.v22i1.149 ◽

2019 ◽

Vol 22 (1) ◽

pp. 50-60

Author(s):

Wiwik Pratiwi ◽

Andari Asri Kartika

Keyword(s):

Organizational Commitment ◽

Linear Regression ◽

Hypothesis Test ◽

Descriptive Statistics ◽

Survey Method ◽

Manufacturing Companies ◽

Validity And Reliability ◽

Managerial Performance ◽

Regression Test ◽

Responsibility Accounting

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Attitudes toward Persons with Disabilities: A Relationship of Age, Gender, and Education of Students

International Journal of Indian Psychology ◽

10.25215/0404.112 ◽

2017 ◽

Vol 4 (4) ◽

Author(s):

Ajay Kumar Maurya ◽

Ashok Parasar

Keyword(s):

Sampling Technique ◽

Older Students ◽

Point Scale ◽

Persons With Disabilities ◽

Gender And Education ◽

And Gender ◽

Education Of Students ◽

Relationship Of ◽

The Relationship ◽

Negative Relationships

The study was conducted to see the relationship between students’ attitude towards disability with reference to age, gender and education. The main aim of this study was to assess whether older students has positive attitude than younger; whether boys and girls have different attitude towards disability and whether the there is any impact of education on attitude toward disability? Method: Data was collected from general population through random sampling technique from six different schools. Participants were selected from the four classes (9, 10 11, and 12) with equal number of Boys and girls. To assess the Attitude towards disability, the Harold E. Yuker J. R. BlockJanet H. Youinng 6 point scale with 20 items scale was administered. Results: In this study positive correlation was found between ATDP & Age, ATDP & Education, and Negative correlation between ATDP and Gender was found. Conclusions: Participant’s Age and Education have positive relationship with their attitudes towards disability; negative relationships was found between gender and attitude towards disability.

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The Effect of Participatory Budgets on The Performance of School (Studies in Smk Sumbawa)

Journal of Accounting and Business Education ◽

10.26675/jabe.v1i2.8492 ◽

2017 ◽

Vol 1 (2) ◽

pp. 267

Author(s):

Siti Nur Aisyah ◽

Sutrisno Sutrisno ◽

Erwin Saraswati

Keyword(s):

Public Schools ◽

Organizational Commitment ◽

Leadership Styles ◽

Sampling Technique ◽

Simple Random Sampling ◽

Main Concern ◽

Participatory Budgeting ◽

Educational Personnel ◽

Private And Public ◽

Vocational High Schools

This study was aimed to empirically analyze the effect of participatory budgeting on the school’s performance with organizational commitment, organizational culture, and leadership styles as the moderating variabels. The populations in this study are educators, educational personnel, committe of 801 people and spread at the vocational high schools in Sumbawa regency comprising 17 private and public schools. The disproportionate stratified simple random sampling was used as sampling technique. There are 278 repondents (educators, educational personnel, committee). The analysis method involved SEM PLS and Smart PLS 2.0 as statistic test tools. The result showed that the participatory budgeting affected the school performances. The organizational commitment and leadership styles were able to moderate the effect of participatory budgeting on performances. The leadership styles focusing on the preference and skill of the subordinates became the main concern and the commitment of the members to the organization supported the performance of the schools. Keywords: Participatory Budgeting, Performance, Leadership Styles, Organizaional Culture, Organizational Commitment

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SISTEM PENGHARGAAN SEBAGAI VARIABEL MODERATING DALAM HUBUNGAN ANTARA GAYA KEPEMIMPINAN DAN KINERJA MANAJERIAL (STUDI PADA SUPERMARKET DI KOTA MATARAM)

GANEC SWARA ◽

10.35327/gara.v15i1.195 ◽

2021 ◽

Vol 15 (1) ◽

pp. 940

Author(s):

SRI AYU FEBRIANTI ◽

I GUSTI AYU OKA NETRAWATI ◽

I GUSTI PUTU BAGUS SUASTINA

Keyword(s):

Regression Analysis ◽

Leadership Style ◽

Sampling Technique ◽

Reward System ◽

Managerial Performance ◽

Simple Regression Analysis ◽

Relationship Of ◽

The Relationship ◽

Simple Regression

The aim of this study is to analyzed the influence of leadership style on managerial performance and the reward system as the moderating variable that may affect the relationship of leadership style on managerial performance. The type of this research is associative. Respondents are managers and staff with the lowest level of supervisor in the entire supermarket in Mataram, as many as 66 respondents. Sampling technique is census. Using simple regression analysis and Moderated Regression Analysis (MRA) as analysis. The results showed that leadership style negative significantly influence on managerial performance and the reward system influence negatively significant the relationship of leadership style on managerial performance.

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The Influence Of Organizational Commitment, Participative Budgeting, And Competence In Managerial Performance Of Village Government Management

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i03.p03 ◽

2019 ◽

Vol 28 (3) ◽

pp. 1667

Author(s):

Luh Made Intan Pratiwi ◽

Made Gede Wirakusuma

Keyword(s):

Organizational Commitment ◽

Sampling Method ◽

Participatory Budgeting ◽

Managerial Performance ◽

Participative Budgeting ◽

Analysis Technique ◽

Village Government ◽

Regression Tests ◽

Positive Effect ◽

Cluster Random Sampling

The aims of this study is to know determine the effect of the influence of organizational commitment, participatory budgeting ,and competence on managerial performance of village goverment administrators. This research was conducted in 13 villages in Klungkung Regency. The respondents used were 65 people who were determined by the probability sampling method, namely cluster random sampling. The data analysis technique uses multiple linear regression tests. The results showed that organizational commitment, participatory budgeting and competence simultaneously had a significant positive effect on managerial performance of village government administrators. Partial organizational commitment has a positive effect on managerial performance. Participatory budgeting partially has a positive effect on managerial performance. Competence also partially has a positive effect on managerial performance. Keywords : Managerial performance, commitment, budgeting, competence.

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Pengaruh Penerapan Akuntansi Pertanggungjawaban, Kompetensi dan Komitmen Organisasi Terhadap Kinerja Manajerial

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p11 ◽

2019 ◽

pp. 270

Author(s):

Kadek Novita Cahyani ◽

I Gst Ayu Eka Damayanthi

Keyword(s):

Control System ◽

Organizational Commitment ◽

Linear Regression ◽

Sampling Method ◽

Sampling Technique ◽

Managerial Control ◽

Managerial Performance ◽

Analysis Technique ◽

A Company ◽

Positive Effect

Managerial performance is very important for a company because it can be used to measure the success of the company. A manager needs to implement a managerial control system that can be used to achieve the company goals. The purpose of this study is to obtain empirical evidence regarding the effect of applying accountability accounting, competence and organizational commitment to the managerial performance of the financial division on PT Pegadaian Kota Denpasar. Sampling technique that used in this study is non probability sampling with purposive sampling method. The amount of sample in this study are 52 samples. The analysis technique is multiple linear regression. Based on the results of the analysis shows that accountability accounting, competence, and organizational commitment have a positive effect on the managerial performance of financial division on PT. Pegadaian Kota Denpasar. Keywords : Accountability accounting, competence, organizational commitment, managerial performance.

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