scholarly journals BUDGETARY PARTICIPATION AND STRETCH TARGETS: PROCEDURAL FAIRNESS IN A STRETCH BUDGET CONDITION

2018 ◽  
Vol 16 (1) ◽  
Author(s):  
Ertambang Nahartyo
Keyword(s):  
Procedural Fairness ◽  
Budgetary Participation ◽  
Stretch Targets

Penganggaran yang berkaitan dengan masalah perilaku memiliki pengaruh penting pada efektivitas organisasi. Partisipasi anggaran umumnya mengacu pada sejauh mana bawahan berpartisipasi dalam penyusunan anggaran dan mempengaruhi sasaran anggaran. Tujuan penelitian ini adalah untuk menguji apakah komponen kontrol (ekonomi) dari keadilan prosedural memberi kontribusi yang signifikan dalam menjelaskan hubungan antara partisipasi anggaran dan komitmen anggaran dalam kondisi stretch budget. Mahasiswa melaksanakan tugas yang melibatkan keputusan penganggaran dasar. Tugas utama mereka adalah mengkode simbol sebanyak mungkin dalam sesi pekerjaan atas kondisi yang berbeda. Manipulasi suara, pilihan, dan jenis anggaran secara acak ditugaskan pada partisipan. Dua variabel dependen, judgment keadilan prosedural dan komitmen anggaran, diukur. Hasil penelitian menunjukkan bahwa kombinasi suara dan pilihan mempengaruhi judgment keadilan prosedural. Dalam kondisi stretch budget, keadilan prosedural memiliki pengaruh mediasi dalam hubungan antara suara dan pilihan dan komitmen anggaran. Selain itu, studi ini menemukan bahwa dalam kondisi stretch budget, suara dan pilihan memiliki hubungan negatif dengan komitmen anggaran, hal tersebut menunjukkan bahwa partisipasi anggaran menciptakan masalah perilaku.

scholarly journals BUDGETARY PARTICIPATION AND STRETCH TARGETS: PROCEDURAL FAIRNESS IN A STRETCH BUDGET CONDITION

2012 ◽  
Vol 16 (1) ◽  
pp. 32
Author(s):  
Ertambang Nahartyo
Keyword(s):  
Procedural Justice ◽  
Behavioral Problems ◽  
Significant Contribution ◽  
Behavioral Problem ◽  
Mediating Effect ◽  
Work Session ◽  
Dependent Variables ◽  
Budgetary Participation ◽  
Stretch Targets ◽  
Justice Judgments

Budgeting carries behavioral problems that can have important effects on the effectiveness of an organization. Budgetary participation generally refers to the extent to which subordinates participate in preparing the budget and influence the budget goals. The purpose of this research is to investigate whether control (economic) components of procedural justice provide a significant contribution in explaining the relation between budgetary participation and budget commitment in a stretch budget condition.  College students perform a task involving basic budgeting decisions.  Their main job is to decode symbols as many as possible in a work session under different conditions. Manipulations of voice, choice, and budget type are randomly assigned to the participants. Two dependent variables, procedural justice judgments and budget commitment are measured. The results show that voice and choice combine to influence procedural justice judgments.  In a stretch budget condition, procedural justice has a mediating effect in the relations between voice and choice and budget commitment.  Moreover, the study finds that in the stretch budget condition, voice and choice have negative relations with budget commitment, suggesting that budgetary participation creates a behavioral problem.

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 The Effect of Organizational Politics on Budgetary Participation with Procedural Fairness as a Mediation

2021 ◽  
Vol 24 (1) ◽  
pp. 171
Author(s):  
Gabriela Andre Agung ◽  
SeTin SeTin
Keyword(s):  
Political Behavior ◽  
Structural Equation ◽  
Organizational Politics ◽  
Procedural Fairness ◽  
Equation Model ◽  
Three Dimensions ◽  
Retail Sector ◽  
Political Dimension ◽  
Promotion Policies ◽  
Budgetary Participation

Organizational politics and budgeting are the phenomena that exist in every organization. This study aims to examine the effect of organizational politics on budgetary participation through procedural fairness. Organizational politics refers to three dimensions, namely general political behavior, politics of going along to get ahead, and politics of pay and promotion policies. Data were collected through a questionnaire survey to 128 managers in the retail sector of the modern supermarket in Bandung, West Java, Indonesia. The data was processed using the structural equation model and Sobel test. This study shows that, firstly, general political behavior, politics of going along to get ahead, pay and promotion policies have a negative effect on procedural fairness. Second, procedural fairness has a positive effect on budgetary participation. Third, procedural fairness mediates the relationship between each organizational political dimension and budgetary participation. This study supports the theory of organizational politics and procedural fairness and has the implications for budgeting practices, namely that it is important to consider employee's perceptions of organizational politics because it has an impact on reducing the sense of fairness and eventually on budgetary participation.

Pricing Procedural Fairness

2008 ◽  
Author(s):  
Dennis Dittrich ◽  
Stephan Tontrup
Keyword(s):  
Procedural Fairness

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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