Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province

This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack. Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.

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Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v29.i02.p05 ◽

2019 ◽

Vol 29 (2) ◽

pp. 547

Author(s):

Kadek Ayu Mika Dwi Riantari ◽

Maria Mediatrix Ratna Sari

Keyword(s):

Data Analysis ◽

Locus Of Control ◽

Data Collection ◽

Information Asymmetry ◽

Questionnaire Data ◽

Participatory Budgeting ◽

Budgetary Slack ◽

Purposive Sampling ◽

Analysis Technique ◽

Positive Effect

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.

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Kohesivitas Kelompok Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Self Esteem Pada Senjangan Anggaran

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v28.i01.p03 ◽

2019 ◽

pp. 55

Author(s):

Nyoman Putra Yuna Aditya ◽

Made Gede Wirakusuma

Keyword(s):

Information Asymmetry ◽

Sampling Technique ◽

Self Esteem ◽

Study Group ◽

Group Cohesiveness ◽

Budgetary Slack ◽

Analysis Technique ◽

Budgetary Participation ◽

The City ◽

Budgeting Process

Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evidence of the influence of group cohesiveness in moderating the effect of budget participation, information asymmetry, and self esteem on budgetary slack. The population in this study were all officials or employees involved in the budgeting process for 21 BPR in Denpasar City. Samples were taken using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study, group cohesiveness was not able to moderate the effect of budgetary participation on budgetary slack, but group cohesiveness was statistically able to moderate the influence of information asymmetry and self esteem on budgetary slack in rural banks throughout the city of Denpasar. Keywords: Budget participation, information asymmetry, self esteem, budgetary slack.

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

The Indonesian Accounting Review ◽

10.14414/tiar.v11i2.2428 ◽

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.

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THE EFFECT OF ENVIRONMENT DIMENSIONS OF CONTINGENCY ON BUDGETARY SLACK

Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan dan Akuntansi ◽

10.35313/ekspansi.v12i2.2059 ◽

2020 ◽

Vol 12 (2) ◽

pp. 179-194

Author(s):

Andi Ayu Frihatni ◽

Ahmad Abbas

Keyword(s):

Organizational Commitment ◽

Path Analysis ◽

Information Asymmetry ◽

Indirect Effect ◽

Environmental Uncertainty ◽

Budgetary Slack ◽

Internal Auditors ◽

South Sulawesi ◽

Positive Direct ◽

The Relationship

This research aims at testing the effect of contingency determinants dimensioned into organizational commitment, budgeting participatory, information asymmetry and environmental uncertainty on the budgetary slack. The sample of this research is sixty governmental internal auditors of BPKP in South Sulawesi. All data were analyzed using path analysis. The results have shown that contingency determinants consisting of organizational commitment, budgeting participatory, information asymmetry, and environmental uncertainty provide positive direct effect on the budgetary slack, otherwise organizational commitment has no indirect effect on the relationship between contingency determinants and the budgetary slack

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

Jurnal Organisasi dan Manajemen ◽

10.33830/jom.v13i2.66.2017 ◽

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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PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVAN INFORMATION TERHADAP PENURUNAN INFORMASI ASIMETRI

Jurnal Akuntansi Bisnis ◽

10.30813/jab.v1i2.373 ◽

2017 ◽

Vol 1 (2) ◽

Author(s):

Ernie Riswandari

Keyword(s):

Behavioral Problem ◽

Relevant Information ◽

Participatory Budgeting ◽

F Test ◽

Budgetary Slack

Budgetting carries behavioral problem that can have important effect on the effectiveness of organization. This study to examine the influency of participatory budgeting and job relevant information toward descent of asimetric information.This research make use of deskriptif assosiatif method with utilized technic anlysis datas are linier regresion, F-test and T - test.Result shows participatory budgetting and job relevant information simultanously have significant toward descent of asymetric information and so does partially.If asimetric information go down, its will to descent of budgetary slack. Keywords : Participatory Budgeting, Job Relevant Information, Asimetric Information, Bundgetary Slack

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DETERMINANT OF BUDGETARY SLACK ON OPD OF KEBUMEN DISTRICT GOVERNMENT

SAR (Soedirman Accounting Review) Journal of Accounting and Business ◽

10.20884/1.sar.2019.4.2.2466 ◽

2019 ◽

Vol 4 (2) ◽

pp. 151

Author(s):

Eka Fitria Ambarini ◽

Mispiyanti Mispiyanti

Keyword(s):

Regression Analysis ◽

Multiple Regression Analysis ◽

Causal Relationship ◽

Multiple Regression ◽

Sampling Technique ◽

Self Esteem ◽

Primary Data ◽

Coefficient Of Determination ◽

Budgetary Slack ◽

District Government

This study aimed to examine the causal relationship between budget emphasis, self-esteem and budget participation by using primary data collected by distributing questionnaires to the respondent. The population was the OPD Regency of Kebumen with a purposive sampling as a sampling technique. From 75 questionnaires that have been distributed, 70 questionnaires have been received and only 43 questionnaires that could be processed. This studied used multiple regression analysis methods. The study showed that based on the t-test: budget emphasis and self-esteem have a positive and significant effect on budgetary slack, while budget participation does not affect budgetary slack. The coefficient of determination (R²) showed 29,5%, that was mean 29,5% variable of budgetary slack influenced by variables budget emphasis, self-esteem, and budget participation but 70,5% explained by other variables which not exist in this research

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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

Journal of Computational and Theoretical Nanoscience ◽

10.1166/jctn.2017.6150 ◽

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.

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