scholarly journals PENGARUH PENGANGGARAN PARTISIPATIF, GAYA KEPEMIMPINAN DAN PERILAKU PENYUSUN ANGGARAN TERHADAP SLACK ANGGARAN (STUDI PADA SATUAN KERJA PERANGKAT KABUPATEN PEMERINTAH ACEH SELATAN)

2019 ◽  
Vol 4 (1) ◽  
pp. 19-30
Author(s):  
Ilham Sahputra ◽  
Darwanis Darwanis ◽  
Hasan Basri
Keyword(s):  
Multiple Regression ◽  
Leadership Style ◽  
The South ◽  
Budgetary Slack ◽  
Local Finance ◽  
Finance Management ◽  
Budgetary Participation ◽  
The Government ◽  
And Behavior

Abstract The aim of this research is to examine the effect of budgetary participation, leadership style and behavior of budget compiler on the budgetary slack. This research gathered the data by distributing the questionnaires to 31 government working units in the district of  South Aceh with the number of respondents 93 who was responsible for local finance management in theirs government working units. Multiple regression was used to examine the effect of budgetary participation, leadership style and behavior of budget compiler on the budgetary slack This research documented that the budgetary participation, leadership style and behavior of budget compiler affected the budgetary slack of the government working units in the South Aceh.Keyword :     Budgetary Participation, Leadership Style, Behavior of Budget Compiler, Budgetary Slack  Abstrak Penelitian ini bertujuan untuk menguji pengaruh penganggaran partisipatif, gaya kepemimpinan dan perilaku penyusun anggaran terhadap Slack Anggaran. Penelitian ini merupakan penelitian pengujian hipotesis dengan sumber data yang dikumpulkan melalui kuesioner dan dianalisis dengan menggunakan analisis regresi berganda. Populasi dalam penelitian ini adalah seluruh SKPK (Satuan Kerja Perangkat Kabupaten) di Pemerintah Kabupaten Aceh Selatan (31 SKPK), dengan responden berjumlah 93 orang yang bertanggungjawab atas pengelolaan keuangan daerah pada masing-masing SKPK. Hasil penelitian menunjukkan bahwa penganggaran partisipatif, gaya kepemimpinan dan perilaku penyusun anggaran berpengaruh terhadap Slack Anggaran pada SKPK di Pemerintah Kabupaten Aceh Selatan baik secara bersama-sama maupun parsial.Kata kunci :   Penganggaran Partisipatif, Gaya Kepemimpinan, Perilaku Penyusun Anggaran, Slack Anggaran.

scholarly journals Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran

JURNAL PUNDI ◽  
2018 ◽  
Vol 2 (3) ◽  
Author(s):  
Elsa Meirina
Keyword(s):  
Regression Analysis ◽  
Asymmetric Information ◽  
Performance Measurement ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Data Sources ◽  
Allocation Of Resources ◽  
Budgetary Slack ◽  
West Sumatra ◽  
Budgetary Participation

Budget slack is a behavior of individuals and organizations in preparing budgets even more so if the budget is used as a basis for performance measurement. The occurrence of a budget slack, namely budgetary slack will make the performance look better in the eyes of superiors if they can achieve the budget goals. Budgetary slacks are often used to overcome uncertainties predicting the future and the allocation of resources will be carried out based on the projected budget costs, so that slack makes flexible. Budgetary participation, asymmetric information, and budget emphasis are factors that influence the occurrence of budget slack. The study was conducted at the Badan Perencanaan dan Pembangunan Daerah (BAPPEDA) of West Sumatra with a total of 50 respondents consisting of heads of departments, heads of fields, sub-sections, and other employees related to the budget. Data sources in this study are questionnaires that use multiple regression analysis. The results of the research that have been conducted show that asymmetric information affects the occurrence of budget slack. Information owned by subordinates or superiors is the basis for setting the markup level on the budget.

scholarly journals GROUP KOHESIVITAS DAN GAYA KEPEMIMPINAN PEMODERASI HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

2019 ◽  
Vol 7 (1) ◽  
pp. 77-84
Author(s):  
Isma Coryanata
Keyword(s):  
Leadership Style ◽  
City Government ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City

This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style

scholarly journals PENGARUH GAYA KEPEMIMPINAN, BUDAYA ORGANISASI, KOMPETENSI DAN RELIGIUSITAS TERHADAP KECURANGAN (FRAUD) APARATUR SIPIL NEGARA

2021 ◽  
Vol 2 (2) ◽  
pp. 166-183
Author(s):  
M. Haykal Daditullah Indrapraja ◽  
Restu Agusti ◽  
Nanda Fito Mela
Keyword(s):  
Organizational Culture ◽  
Regression Analysis ◽  
Human Factors ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Leadership Style ◽  
The State ◽  
Provincial Government ◽  
Organizational Characteristics ◽  
The Government

Fraud is a case that often occurs in various organizations. The goal of this research was to look into and assess organizational characteristics such as leadership style and organizational culture, as well as human factors such as organizational dedication and religiosity, in order to protect the State Civil Apparatus against fraud (ASN).The population in this study is the State Civil Apparatus (ASN) of the Riau Province Government as many as 15,455. Purposive sampling was utilized, with the requirements for ASN being in a post and working for more than two years. Questionnaires were collected by sending questionnaires directly and some were sending questionnaires in the form of a google form. A total of 104 civil servants participated in this study and 100 questionnaires were processed. The results of multiple regression analysis with the help of SPSS 27 show that organizational culture and competence have an effect on ASN fraud in the Riau Provincial Government. However, leadership style and religiosity have no effect on cheating. The results of this study have a contribution to the government in reducing the occurrence of fraud.

scholarly journals Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Transformasional, Asimetri Informasi pada Budgetary Slack Hotel Berbintang

2020 ◽  
Vol 30 (9) ◽  
pp. 2323
Author(s):  
Devia Galuh Palupi ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Transformational Leadership ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Leadership Style ◽  
Middle Level ◽  
Budgetary Slack ◽  
Analysis Techniques ◽  
Budgetary Participation ◽  
Transformational Leadership Style ◽  
Positive Effect

The purpose of this study was to obtain empirical evidence about the effect of budgetary participation, organizational commitment, transformational leadership style, and information asymmetry on budgetary slack in the 5-Star Hotel in the Nusa Dua Region. The population used was as many as 18 5-star hotels in the Nusa Dua area with a sample of 73 lower and middle level managers using purposive sampling methods and data analysis techniques used were multiple linear regression. Based on the results of this study, it was found that budgetary participation and information asymmetry had a positive effect on budgetary slack, while organizational commitment and transformational leadership style negatively affected budgetary slack in the 5-Star Hotel in the Nusa Dua Region. Keywords: Participation; Commitment; Transformational; Asymmetry; Slack.

scholarly journals South African public sector procurement and corruption: Inseparable twins?

2016 ◽  
Vol 10 (1) ◽  
Author(s):  
Pandelani Harry Munzhedzi
Keyword(s):  
Public Sector ◽  
South African ◽  
Government Procurement ◽  
Municipal Finance ◽  
The South ◽  
The Public ◽  
Finance Management ◽  
Legislative Framework ◽  
The Government ◽  
Main Protagonist

The article seeks to explore the relationship between procurement in the public sector and corruption. Corruption in the procurement process is one of the biggest challenges facing the South Africa government. Procurement in the South African public sector through the tendering process has been used with a particular aim of addressing the past discriminatory practices and policies by empowering the previously disadvantaged majority. It ought to operate within a certain legislative and regulatory framework. However, the article argues that in the process of implementing the good intentions of the government, corruption illegitimises the process. There are also challenges that are associated with public sector procurement, with corruption being the main protagonist. The article also seeks to suggest possible solutions that could be used to address the anomalies. The article further concludes that the main reason for the rife corruption in the public sector is that there is nonadherence to policy prescripts including the Public Finance Management Act, 1999 (Act 1 of 1999) and the Municipal Finance Management Act, 2003 (Act 56 of 2003). This enormous predicament may only be addressed if the government were to show will and commitment by punishing offenders who do not comply with the said legislative framework.

scholarly journals EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK WITH MODERATION VARIABLES ARE ORGANIZATIONAL CULTURE, ENVIRONMENTAL UNCERTAINTY AND INFORMATIONASYMMETRY

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Reza Muhammad Rizqi
Keyword(s):  
Organizational Culture ◽  
Information Asymmetry ◽  
Environmental Uncertainty ◽  
Research Data ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
The Government ◽  
Uncertainty Information

ABSTRACT The problems of this research is occurred in previous studies on the influence of budgetary participation on budgetary slack and high budgetary slack happened at Hospital of Sumbawa Besar become the motivation in this research. Data collection was done through the distribution of questionnaires to the responden,from 48 questionnaires, only 45 questionnaires could be used. This study used a model based on the SEM variant of SmartPLS. The research instrument has passed the validity and reliability test. The results showed that budgetary participation have effect on budgetary slack. This study may identification the interaction between budgetary participation and organizational culture has a positive and significant effect on budgetary slack, environmental uncertainty has a negative and significant effect, and information asymmetry has a negative and significant effect between budgetary participation and budgetary slack. The implications of this study are expected to be useful for the hospital and the government so that it can be a guide in preparing and setting a more effective and efficient budget, so that the goals of the organization can be easily achieved. Keywords: Budgetary Participation, Organizational Culture, Environmental Uncertainty, Information Asymmetry, Budgetary Slack.

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 Kesenjangan Anggaran pada Belanja Daerah Provinsi

2018 ◽  
Vol 3 (3) ◽  
pp. 170-185
Author(s):  
Yudanto Dwi Nugroho ◽  
Kuwat Slamet
Keyword(s):  
Regression Analysis ◽  
Asymmetric Information ◽  
Statistical Method ◽  
Multiple Regression Analysis ◽  
Multiple Regression ◽  
Significant Influence ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
The Difference

This research aims to examine the effect of budgetary growth, budgetary participation, and asymmetric information on budgetary slack in the regional expenditure budget in Indonesia, either partially or simultaneously. The research object is the amount of regional expenditures budget and realization of 33 provinces in Indonesia for period 2008—2016. In this research, budgetary growth is measured in percentage by the difference between the certain year budget and the previous one. Furthermore, budgetary participation is measured by the size of the personnel budget and asymmetric information is measured by the amount of budget allocated in each province. The statistical method used in this research is parametric statistical inferential by using multiple regression analysis. The results showed that partially both budgetary growth and budgetary participation did not affect the budgetary slack significantly, while asymmetric information had significant influence. However, simultaneously these three variables have significant effect on the budgetary slack. Therefore, it can be concluded that actually there is a phenomenon of budgetary slack in the regional expenditure budget in Indonesia for period 2008—2016. This phenomenon is influenced simultaneously by the budgetary growth, budgetary participation, and asymmetric information that explaining the phenomenon of the budgetary slack for 72.7%.   Penelitian ini bertujuan untuk menguji pengaruh pertumbuhan anggaran, partisipasi anggaran, dan informasi asimetris terhadap kesenjangan anggaran dalam anggaran belanja daerah di Indonesia, baik secara parsial maupun bersama-sama. Objek penelitian berupa besaran anggaran dan realisasi belanja daerah pada 33 provinsi dalam kurun waktu 2008—2016. Dalam penelitian ini, pertumbuhan anggaran diukur melalui selisih antara pagu anggaran belanja daerah dalam tahun tertentu yang dibandingkan dengan tahun sebelumnya dalam satuan persentase. Sementara itu, partisipasi anggaran diukur dengan menggunakan besaran anggaran belanja pegawai pada tiap-tiap provinsi dan informasi asimetris diukur dengan menggunakan besaran anggaran belanja yang dialokasikan pada tiap-tiap provinsi. Metode statistika yang digunakan dalam penelitian ini adalah statistika inferensia parametrik dengan menggunakan analisis regresi berganda. Hasil penelitian menunjukkan bahwa secara parsial pertumbuhan anggaran maupun partisipasi anggaran tidak berpengaruh secara signifikan terhadap kesenjangan anggaran, sedangkan informasi asimetris berpengaruh secara signifikan terhadap kesenjangan anggaran. Namun demikian, secara simultan ketiga variabel tersebut berpengaruh signifikan terhadap kesenjangan anggaran. Oleh karena itu, dapat disimpulkan bahwa sesungguhnya terjadi fenomena kesenjangan anggaran atau budgetary slackpada anggaran belanja pemerintah daerah pada kurun waktu 2008—2016. Fenomena ini dipengaruhi secara bersama-sama oleh pertumbuhan anggaran, partisipasi anggaran, dan informasi asimetris yang mampu menjelaskan fenomena kesenjangan anggaran yang terjadi sebesar 72,7%.

scholarly journals Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Karakter Personal Sebagai Variabel Pemoderasi

2019 ◽  
Vol 28 (2) ◽  
pp. 1230
Author(s):  
I Putu Suardi Antara Putra Mendi ◽  
Herkulanus Bambang Suparsto
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Leadership Style ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Personal Character ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The Relationship ◽  
Collection Methods

Every company in carrying out its operations has clear objectives as a guideline in carrying out its duties by each of its employees. This study aims to determine the effect of leadership style and personal character in moderating the relationship between budgetary participation on budgetary slack. The approach used in this study is a quantitative approach in the form of associative causality. The object of research in this study is budgetary slack. The method of determining the sample of respondents in this study using a purposive sampling method. The number of respondents used as the study sample is 80 people. Data collection methods used are by distributing questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study are that budgetary participation has a negative and significant effect on budgetary slack. Leadership style and personal character strengthen the influence of budgetary participation on budgetary slack. Keyword : Budgeting, leadership, personal character.

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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