Faktor-Faktor yang Mempengaruhi Senjangan Anggaran

This study was aimed at demonstrating the influence of budget participation as an independent variable, the asymmetry of information, the capacity of individuals and organizational commitment as moderating variables on the incidence of budgetary slack as the dependent variable. The sampling method in this study was purposive sampling, namely the regional device organization (OPD) at Bandar Lampung in the form of the department, in order to obtain 16 Departments with a number of respondents as many as 74 people. The data were collected through survey in the form of a questionnaire and analyzed using moderated regression analysis. The study results show that budget participation influenced the budgetary slack, as well as the organizational commitment influenced the relationship between budgetary participation and budgetary slack. Meanwhile, the asymmetry of information and the capacity of individuals did not influence the relationship between budgetary participation and budgetary slack

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Faktor-Faktor yang Mempengaruhi Senjangan Anggaran

Jurnal Ilmiah Esai ◽

10.25181/esai.v12i2.1097 ◽

2018 ◽

Vol 12 (2) ◽

pp. 62-70

Author(s):

Anik Irawati ◽

Anisa Mutiara

Keyword(s):

Organizational Commitment ◽

Sampling Method ◽

Budgetary Slack ◽

Moderating Variables ◽

Asymmetry Of Information ◽

Study Results ◽

Budgetary Participation ◽

Independent Variable ◽

The Asymmetry ◽

The Relationship

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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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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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Tri hita karana culture and organizational commitments moderate: effect of participation on budgetary slack

International Research Journal of Management IT and Social Sciences ◽

10.21744/irjmis.v6n4.676 ◽

2019 ◽

Vol 6 (4) ◽

pp. 180-188

Author(s):

Gede Adi Sukayana ◽

I.G.A.M Asri Dwija Putri

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Sampling Method ◽

Total Sample ◽

Regional Organizations ◽

Budgetary Slack ◽

Budgetary Participation ◽

Simple Regression Analysis ◽

Questionnaire Method ◽

Positive Effect

This research was conducted in order to obtain evidence of how the effect of budgetary participation on budgetary slack in Bali Provincial OPD with the tri hita karana culture and organizational commitment as a moderating variable. This research was conducted in 45 Regional Organizations in Bali Province. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 203 respondents. Data collection is done using the questionnaire method. The hypothesis is tested using simple regression analysis techniques and the Moderating Regression Analysis. The results showed that budgetary participation had a positive effect on budgetary slack. The Tri Hita Karana culture shows that weakening the positive effect of budgetary participation on budgetary slack and organizational commitment shows that it weakens the positive effect of budgetary participation on budgetary 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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Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack

E-Jurnal Akuntansi ◽

10.24843/eja.2019.v27.i03.p30 ◽

2019 ◽

pp. 2460

Author(s):

I Putu Widhi Nugraha Putra Suherman ◽

Luh Gede Krisna Dewi

Keyword(s):

Organizational Performance ◽

Sampling Method ◽

Good Governance ◽

Survey Method ◽

Budgetary Slack ◽

Analysis Technique ◽

Budgetary Participation ◽

The Relationship ◽

Positive Effect

This study aims to determine the effect of budgeting participation on budgetary slack in the Regional Organization of Badung Regency with moderated variable compensation. The population in this study were authorized officials in budgeting, namely 38 Badung District OPD. Determination of samples in this study using purposive sampling method. Total number of respondents was 143 respondents. The data collection method used is the survey method. The data analysis technique used is moderation regression analysis. The results of this study indicate that budgetary participation has a positive effect on budgetary slack, and compensation can weaken the relationship between budgetary participation and budgetary slack. The results of this study are expected to be able to provide a view for the parties involved in budgeting in the Badung District OPD so that decision making and policy determination in the future can minimize budgetary slack, improve organizational performance, and create good governance. Keywords: Budgeting participation, compensation, budgetary slack

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ANALISIS PENGARUH PARTISIPASI ANGGARAN DAN KEJELASAN SASARAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Studi Kasus Pada Pegawai Kantor Kecamatan se-Kabupaten Demak)

Jurnal Dinamika Ekonomi & Bisnis ◽

10.34001/jdeb.v15i1.916 ◽

2019 ◽

Vol 15 (1) ◽

Author(s):

Wavi Aminda Sari ◽

Mohklas Mohklas

Keyword(s):

Regression Analysis ◽

Organizational Commitment ◽

Sampling Method ◽

Linear Regression Analysis ◽

Negative Relationship ◽

Multiple Linear Regression Analysis ◽

Primary Data ◽

Budgetary Slack ◽

District Office ◽

Budgetary Participation

This study aims to determine the effect of budget participation and clarity of budget targets on budget slack at the District Office in Demak District. This study uses primary data that is by providing questionnaire in the form of questionnaires distributed to respondents among others: sub-district, sub-district secretary, general sub-section and staffing, planning and reporting sub-division, sub-section of finance in Kecamatan Office in Demak Regency.The sample in this study was obtained by purposive sampling method. A total of 96 questionnaires were distributed to respondents, but with some obstacles there were 3 respondents who did not respond, so that only 93 questionnaires were sampled. The data obtained were then processed and analyzed as many as 93 questionnaires. The statistical method used to test the hypothesis is multiple linear regression analysis and Moderated Regression Analysis (MRA).The results of this study indicate that budgetary participation has a positive and significant effect on budgetary slack and the clarity of budget targets has a negative and significant effect on budgetary slack. While organizational commitment can moderate the positive relationship between budget participation and budgetary slack, so organizational commitment can moderate the negative relationship between clarity of budget goals and budgetary budget

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PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP KINERJA MANAJERIAL DENGAN JOB RELEVANT INFORMATION SEBAGAI VARIABEL MODERATING

INVOICE : JURNAL ILMU AKUNTANSI ◽

10.26618/inv.v2i2.4117 ◽

2020 ◽

Vol 2 (2) ◽

pp. 185-228

Author(s):

Usman Rahman ◽

Basri Modding ◽

Amiruddin Amiruddin

Keyword(s):

Quantitative Methods ◽

Sampling Method ◽

Relevant Information ◽

Primary Data ◽

Managerial Performance ◽

Sampling Formula ◽

Budgetary Participation ◽

Independent Variable ◽

The Relationship ◽

Test Result

This study aims to determine and test empirically the influence of budgetary participation on managerial performance with Job Relevant Information as a moderating variable. The variables used in this research are the participation of budget preparation as independent variable, and Job Relevant Information as moderating variable, while the implementation of managerial performance as dependent variable. This study uses quantitative methods because it emphasizes the testing of theories through the measurement of research variables with and perform data analysis with statistical procedures. The type of data used in this study is the primary data. Primary data was obtained from the distribution of questionnaires to several OPD Kabupaten Pinrang. Sampling method used is by using the sampling formula with the sample obtained as many as 176 respondents. Hypothesis testing was done by using multiple regression statistic test and regression analysis of moderation with residual approach. The results showed that the participation of budget preparation has a positive and significant effect on managerial performance. Based on criteria of moderating variable from result of MRA, job relevant information in this research is moderating variable. Job relevant information strengthens the relationship between budgetary participation with managerial performance as seen from t test result and anova test after input interaction variable, it is known that probability significance above 0,05 is significant.

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Pengaruh Partisipasi Anggaran Terhadap Kesenjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi

JURNAL EKSPLORASI AKUNTANSI ◽

10.24036/jea.v2i1.213 ◽

2020 ◽

Vol 2 (1) ◽

pp. 2299-2313

Author(s):

Rinaldi Rinaldi ◽

Henri Agustin ◽

Vita Fitria Sari

Keyword(s):

Organizational Commitment ◽

Data Collection ◽

Sampling Method ◽

Sample Selection ◽

Budgetary Slack ◽

Purposive Sampling ◽

Goal Clarity ◽

Analysis Technique ◽

Budgetary Participation

This study aimed to determine the effect of budgetary participation to the budgetary slack to be moderated by the organizational commitment. This research was conducted in SKPD Pesisir Selatan District as much as 52 OPD. The respondents used in this study were 104 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire. The analysis technique used in this research is Moderated Regression Analysis.The results of this study found that, budgetary participation affect the budgetary slack and the organizational commitment can not moderate the influence of budget goal clarity for budgetary slack.

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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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