Pengaruh Partisipasi Anggaran, Asimetri Informasi, Ketidakpastian Lingkungan, Budaya Organisasi, dan Komitmen Organisasi pada Senjangan Anggaran

Budgetary slack is a budgeting process that found intentional distortion by lowering budgeted revenues and increasing budgeted costs. This study aims to determine the effect of budgetary participation, information asymmetry, environmental uncertainty, organizational culture and organizational commitment on budget slack at State General Hospital Jembrana District. This research was conducted on the authorized personnel in budget preparation at RSU Negara as many as 40 people. The result of hypothesis testing shows that budget participation variable has positive effect on budget slack, information asymmetry has positive effect on budget slack, environmental uncertainty has positive effect on budget slack, organizational culture has negative effect on budget slack, and organizational commitment has negative effect on budget slack. Keywords: budgetary participation, information asymmetry, environmental uncertainty, organizational culture, organizational commitment, budgetary slack

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Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi, Komitmen Organisasi dan Senjangan Anggaran

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i12.p02 ◽

2020 ◽

Vol 30 (12) ◽

pp. 3010

Author(s):

I Dewa Gde Nanda Narotama ◽

I Ketut Sujana

Keyword(s):

Organizational Culture ◽

Organizational Commitment ◽

Information Asymmetry ◽

Linear Regression Analysis ◽

Multiple Linear Regression Analysis ◽

Budgetary Slack ◽

Analysis Technique ◽

Negative Effect ◽

Budgetary Participation ◽

Positive Effect

The purpose of this study is to empirically examine the effect of budgetary participation, information asymmetry, organizational culture and organizational commitment on budgetary slack. This research was conducted in all OPDs in Tabanan Regency. The number of OPDs used was 40 OPDs and the number of sample used by 120 peoples. The data analysis technique used is multiple linear regression analysis. The results of this analysis indicate that budgetary participation and information asymmetry have a positive effect on budgetary slack while organizational culture and organizational commitment have a negative effect on budgetary slack. This shows that the higher budgetary participation and information asymmetry results in higher budgetary slack, while higher organizational culture and organizational commitment results in lower budgetary slack rates. Keywords: Budgeting Participation; Information Asymmetry; Organizational Culture; Organizational Commitment; Budgetary Slack.

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ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK

MIX JURNAL ILMIAH MANAJEMEN ◽

10.22441/mix.2020.v10i3.006 ◽

2020 ◽

Vol 10 (3) ◽

pp. 400

Author(s):

Putu Kepramareni ◽

Ida Ayu Nyoman Yuliastuti ◽

Gusti Ayu Ari Dewi

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Low Income ◽

Environmental Uncertainty ◽

Sampling Technique ◽

Budgetary Slack ◽

Analysis Technique ◽

Negative Effect ◽

Budgetary Participation ◽

Positive Effect

Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on budgetary slack.

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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

The Accounting Journal of Binaniaga ◽

10.33062/ajb.v1i1.90 ◽

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.

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

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i09.p12 ◽

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.

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Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack

E-Jurnal Akuntansi ◽

10.24843/eja.2020.v30.i07.p13 ◽

2020 ◽

Vol 30 (7) ◽

pp. 1780

Author(s):

Putu Ayu Pramesti ◽

I Ketut Sujana

Keyword(s):

Organizational Commitment ◽

Information Asymmetry ◽

Sampling Method ◽

Self Esteem ◽

Regional Organization ◽

Budgetary Slack ◽

Analysis Technique ◽

Negative Effect ◽

The Relationship ◽

Positive Effect

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

Jurnal Ekonomi dan Bisnis Indonesia ◽

10.37673/jebi.v3i1.26 ◽

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.

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Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran

E-Jurnal Akuntansi ◽

10.24843/eja.2021.v31.i01.p03 ◽

2021 ◽

Vol 31 (1) ◽

pp. 32

Author(s):

Kadek Diviariesty ◽

IGAM Asri Dwija Putri

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Information Asymmetry ◽

Positive Influence ◽

Budgetary Slack ◽

Analysis Technique ◽

Budgetary Participation ◽

Positive Effect

This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analysis. The results showed that budgetary participation and organizational commitment had no significant effect on budgetary slack. Information asymmetry has a positive effect on budgetary slack. The interaction between budgeting participation and the Tri Hita Karana culture is unable to moderate budgetary participation against budgetary slack. The interaction of information asymmetry with the Tri Hita Karana culture is able to weaken the positive influence of information asymmetry on budgetary slack. The interaction between organizational commitment and the Tri Hita Karana culture is unable to moderate organizational commitment to budgetary slack. Keywords: Tri Hita Karana; Budgetary Participation; Information Asymmetry; Organizational Commitment; Budgetary Slack.

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Pengaruh Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Senjangan Anggaran Dengan Ketidakpastian Lingkungan Sebagai Variabel Moderasi

E-Jurnal Akuntansi ◽

10.24843/eja.2018.v24.i02.p27 ◽

2018 ◽

pp. 1557

Author(s):

I Made Putra Wirya Brata ◽

Luh Gede Krisna Dewi

Keyword(s):

Organizational Commitment ◽

Sampling Method ◽

Environmental Uncertainty ◽

Test Results ◽

Budgetary Slack ◽

Analysis Technique ◽

Budgetary Participation ◽

Relationship Of ◽

The Relationship ◽

Positive Effect

ABSTRACT Agency theory suggests the existence of budget slack practices influenced by the authorization of the principal to the manager to participate in the budget formulation process (budgetary participation) is often misused. The purpose of this study is to obtain empirical evidence regarding the influence of budgetary participation and organizational commitment to budgetary slack with environmental uncertainty as a moderating variable. This research was conducted on all star hotels located in Denpasar city in 2017. The sampling method using purposive sampling. The number of samples of this study are 14 hotels. Data analysis technique used is Moderated Regression Analysis (MRA). Based on the test results, it can be concluded that budgetary participation has a positive effect on budgetary gaps, organizational commitment negatively affect the budget gap, environmental uncertainties strengthen the relationship of budget participation against budget slack is rejected, environmental uncertainty weakens organizational commitment relationship to budget slack is accepted. Keywords: Budget slack, Budgetary participation, Organizational commitment, Environmental Uncertainty

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INTERAKSI INFORMASI ASIMETRI, BUDAYA ORGANISASI, DAN GROUP COHESIVENESS DALAM HUBUNGAN ANTARAPARTISIPASI PENGANGGARAN DAN BUDGETARY SLACK (Studi kasus pada rumah sakit umum daerah se jawa tengah)

Media Riset Akuntansi Auditing & Informasi ◽

10.25105/mraai.v8i1.743 ◽

2008 ◽

Vol 8 (1) ◽

pp. 65

Author(s):

Hj. Falikhatun. ,

Keyword(s):

Organizational Culture ◽

Information Asymmetry ◽

Random Sampling ◽

Group Cohesiveness ◽

Budgetary Slack ◽

Moderating Variables ◽

Central Java ◽

Budgetary Participation ◽

The Relationship ◽

Positive Effect

This objective of the research was examined the effect of budgetary participation on budgetary slack using information asymmetry, organizational culture, and group cohesiveness as moderating variables. Hypotheses that proposed is a high budgetary panicipation will have positive effect on budgetary slack. The information asymmetry, organizational culture, and group cohesiveness will have positive effect on budgetary slack The population is Region General Hospital that located in Central Java. Purposive random sampling used to take the samples. Data collection method that used is mail questionnaires method. Data analyze mediod is validity and reliabilit y analysis, clasic assumption analysis and hypotheses analysis that used multiple regression. The results are all variables valid and reliable and&CI clasic assumption. The result of hypotheses analysis show that budgetary participation have positive and significance effect on budgetary slack. Furthermore, information asymmetry and group cohesiveness have moderating variables in the relationship budgetary participation and budgetary slack,. but organizational culture with employee oriented do not have moderating variables in the relationship budgetary participation and budgetary slack.Key words: budgetary participation, information asymmetry, organizational culture, group cohesiveness, 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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