PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVAN INFORMATION TERHADAP PENURUNAN INFORMASI ASIMETRI

2017 ◽  
Vol 1 (2) ◽  
Author(s):  
Ernie Riswandari
Keyword(s):  
Behavioral Problem ◽  
Relevant Information ◽  
Participatory Budgeting ◽  
F Test ◽  
Budgetary Slack

<p><em>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.</em><em>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.   </em></p><p><strong>Keywords :</strong> <em>Participatory Budgeting, Job Relevant Information, Asimetric Information,</em><em> Bundgetary Slack</em></p>

scholarly journals Karakteristik Personal dalam Memoderasi Pengaruh Penganggaran Partisipatif dan Ambiguitas Peran pada Senjangan Anggaran

2021 ◽  
Vol 31 (2) ◽  
pp. 360
Author(s):  
Yoana Dharmawan ◽  
Made Gede Wirakusuma
Keyword(s):  
Regression Analysis ◽  
Role Ambiguity ◽  
Personal Characteristics ◽  
Participatory Budgeting ◽  
Budgetary Slack ◽  
Analysis Technique

This study aims to determine the role of personal characteristics in moderating the effect of participatory budgeting on budgetary slack and to determine the role of personal characteristics in moderating the influence of role ambiguity on budgetary slack. Data used is primer data, the analysis technique used in this study is Moderated Regression Analysis. The results of the analysis address personal characteristics which weaken the effect of participatory budgeting on budgetary slack. This shows that with good personal characteristics, participatory budgets will be able to reduce budgetary slack events. Personal characteristics weaken the influence of role ambiguity on budgetary slack. This shows that good personal characteristics, the role ambiguity will be reduced and will able to reduce the budgetary slack. Keywords: Personal Characteristics; Participatory Budgeting; Role Ambiguity; Budgetary Slack.

ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN

2018 ◽  
Vol 3 (2) ◽  
pp. 196 ◽  
Author(s):  
Viola Syukrina E Janrosl
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Relevant Information ◽  
Descriptive Statistics ◽  
Test Results ◽  
F Test ◽  
Economic Decision Making

<p><em>This study aims to provide information on what factors make the company not timely in reporting financial statements that will be relevant information for investors in business and economic decision-making. The population in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2014-2016. This study uses descriptive statistics, t test and F test. The results of this study firm size partially significant effect on the timeliness of financial reporting while profitability and leverage have no significant effect on the timeliness of financial reporting. F test results obtained significant value 0.025 &lt;0.05 which shows simultaneously leverage, firm size, and profitability significantly influence the timeliness of financial reporting.</em></p><p> </p><p>Penelitian ini bertujuan untuk memberikan informasi mengenai faktor-faktor apa yang membuat  perusahaan tidak tepat waktu dalam melaporkan laporan  keuangan yang akan menjadi informasi yang relevan bagi investor dalam pengambilan keputusan bisnis dan ekonomi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016. Penelitian ini mengunakan statistik deskriptif, uji t dan uji F. Hasil penelitian ini ukuran perusahaan secara parsial berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Hasil uji F didapatkan nilai signifikan 0,025 <strong>&lt;</strong>0,05 yang menunjukkan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan.</p>

scholarly journals PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN TERHADAP BUDGETERY SLACK DENGAN JOB RELEVANT INFORMATION, OPPURTUNISTIC BEHAVIOR, DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL PEMODERASI

2018 ◽  
Vol 8 (1) ◽  
pp. 1
Author(s):  
Tun Huseno
Keyword(s):  
Environmental Uncertainty ◽  
Relevant Information ◽  
Development Planning ◽  
Partial Least Square ◽  
Least Square ◽  
Primary Data ◽  
Budgetary Slack ◽  
Moderating Variables ◽  
Analysis Technique ◽  
Budgetary Participation

This study aims to examine the effect of budgetary participation on budgetery slack with job relevant information, oppurtunistic behavior, and environmental uncertainty as moderating variables. This research is an explanatory research, which is a study that explains the relationship between variables through hypothesis testing. The data analyzed in this study were primary data collected through questionnaires containing a list of structured questions aimed at respondents who were selected purposively namely echelon IV and III officials in the tourism department, education offices, inspectorates, regional development planning agencies, cooperative and SMEs, numbering 70 people. The analysis technique used is the analysis of partial least square (PLS) based on variance. The results of this study are as follows: 1). Budgeting participation has a positive and significant effect on budgetary slack. 2). Job relevant information is not proven to moderate the influence of budgetary participation on budgetary slack. 3). Job relevant information has a positive and significant effect on budgetary slack. 4). Opportunistic behavior is not proven to moderate the effect of budgetary participation on budgetary slack and also has no significant effect on budgetary slack. 5). Environmental uncertainty is proven to moderate the influence of budgeting participation on budgetary slack and is pure moderation.

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

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.

scholarly journals PENGARUH INTERAKSI KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN:STUDI PERILAKU MANAJER HOTEL DI MALANG RAYA

2013 ◽  
Vol 2 (1) ◽  
Author(s):  
Setia Budi Kurniawan
Keyword(s):  
Organizational Commitment ◽  
Direct Influence ◽  
Behavioral Factors ◽  
Participatory Budgeting ◽  
Budgetary Slack ◽  
Conflicting Result ◽  
Budgetary Participation ◽  
Empirical Tests ◽  
The Individual ◽  
Contingency Approach

<p>The relation betwen budgetary participation and budgetary slack has been examined in several accounting studies with conflicting result. Several researchers have found that budget slack occurs due to various individual behavioral factors in an organization. Participation in budgeting in organization is the part that can cause budget slack. One of the alternatives to reconcile these difference in finding is by using contingency approach, that is using motivational factors of organizational commitment as moderating variable. This research tries to conduct empirical tests for the effect of organizational commitment as moderating factor, the relation between participatory budgeting and budget slack. The result of the analysis shows that organizational commitment as moderating variable has direct influence on the relation between participatory budgeting with budget slack. The higher organizational commitment will decrease the budget slack for the individual who participates in the budgeting, while the lower organizational commitment will increase the the budget slack for the individual who participates in the budgeting.</p> <p><strong> </strong></p> <p><strong></strong><strong></strong></p>

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

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.

ANALISIS PENGARUH LEVERAGE, UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP KETEPATAN WAKTU PELAPORAN KEUANGAN PADA PERUSAHAAN PERBANKAN

2018 ◽  
Vol 3 (2) ◽  
pp. 196
Author(s):  
Viola Syukrina E Janrosl
Keyword(s):  
Decision Making ◽  
Financial Reporting ◽  
Firm Size ◽  
Stock Exchange ◽  
Financial Statements ◽  
Relevant Information ◽  
Descriptive Statistics ◽  
Test Results ◽  
F Test ◽  
Economic Decision Making

<p><em>This study aims to provide information on what factors make the company not timely in reporting financial statements that will be relevant information for investors in business and economic decision-making. The population in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange. The sample in this study is the financial statements of banking companies listed on the Indonesia Stock Exchange from 2014-2016. This study uses descriptive statistics, t test and F test. The results of this study firm size partially significant effect on the timeliness of financial reporting while profitability and leverage have no significant effect on the timeliness of financial reporting. F test results obtained significant value 0.025 &lt;0.05 which shows simultaneously leverage, firm size, and profitability significantly influence the timeliness of financial reporting.</em></p><p> </p><p>Penelitian ini bertujuan untuk memberikan informasi mengenai faktor-faktor apa yang membuat  perusahaan tidak tepat waktu dalam melaporkan laporan  keuangan yang akan menjadi informasi yang relevan bagi investor dalam pengambilan keputusan bisnis dan ekonomi. Populasi dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia. Sampel dalam penelitian ini adalah laporan keuangan perusahaan perbankan yang terdaftar di Bursa Efek Indonesia dari tahun 2014-2016. Penelitian ini mengunakan statistik deskriptif, uji t dan uji F. Hasil penelitian ini ukuran perusahaan secara parsial berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan sedangkan profitabilitas dan leverage tidak berpengaruh signifikan terhadap ketepatan waktu pelaporan keuangan. Hasil uji F didapatkan nilai signifikan 0,025 <strong>&lt;</strong>0,05 yang menunjukkan secara simultan leverage, ukuran perusahaan, dan profitabilitas berpengaruh secara signifikan terhadap ketepatan waktu pelaporan keuangan.</p>

scholarly journals Konsekuensi Budgetary Slack : Perspektif Gender

2019 ◽  
Vol 3 (1) ◽  
pp. 37
Author(s):  
Dwi Suhartini ◽  
Rida Perwita Sari ◽  
Eko Riadi
Keyword(s):  
Organizational Commitment ◽  
Mail Survey ◽  
Sampling Technique ◽  
Survey Method ◽  
Participatory Budgeting ◽  
Managerial Performance ◽  
Budgetary Slack ◽  
Level Data ◽  
And Gender ◽  
Relationship Of

The purpose of this research is to examine the effect of participatory budgeting on budgetary slack behavior and managerial performance in the public sector. This study will include the personal character of gender and affective, continuance, normative organizational commitment in the relationship of participatory budgeting with the behavior of budgetary slack. This study uses the mail survey method with an individual analysis unit as an executive officer at the Regional Work Unit (SKPD) at the East Java Province level. Data obtained from 82 respondents' answers in the form of perceptions or attitudes to the variables under study. The sampling technique with sampling census and analysis techniques using PLS. The results showed that executive officials at SKPD actively involved in budgeting mechanisms tended to conduct budgetary slack behavior which was motivated by the limited use of budget funds. However, this remains a trigger for managerial performance to remain high. High participatory budgeting can increase organizational commitment and gender roles can reduce budgetary slack behavior.

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