scholarly journals PENGARUH PARTISIPASI, KEJELASAN SASARAN, GROUP COHESIVENESS DAN INFORMASI ASIMETRI ANGGARAN TERHADAP BUDGETARY SLACK DI SELURUH KECAMATAN KOTA MEDAN

2019 ◽  
Vol 5 (2) ◽  
pp. 139
Author(s):  
Anggi Pratama Nst ◽  
Misna Kiyah
Keyword(s):  
Asymmetric Information ◽  
Total Population ◽  
Group Cohesiveness ◽  
Ethical Considerations ◽  
Budgetary Slack ◽  
Independent Variables ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City ◽  
District Offices

This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack. The total population sampled was 63 populations (location of all sub-district offices in the city of Medan). Based on the results of the study, all independent variables, namely budget participation, clarity of budget targets, group cohesiveness and asymmetric information simultaneously have a significant effect on budgetary slack. The results of the partial test, for the budget participation and asymmetry information did not significantly influence the budgetary slack, in contrast to the clarity of the budget target and cohesiveness group which partially had a significant effect on budgetary slack.

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 Kohesivitas Kelompok Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Self Esteem Pada Senjangan Anggaran

2019 ◽  
pp. 55
Author(s):  
Nyoman Putra Yuna Aditya ◽  
Made Gede Wirakusuma
Keyword(s):  
Information Asymmetry ◽  
Sampling Technique ◽  
Self Esteem ◽  
Study Group ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
The City ◽  
Budgeting Process

Budgeting activities are carried out as a measure of manager's performance, there tends to be a discrepancy between the budgeted and realized as stated by several BPR leaders in the city of Denpasar. The purpose of this study was to obtain empirical evidence of the influence of group cohesiveness in moderating the effect of budget participation, information asymmetry, and self esteem on budgetary slack. The population in this study were all officials or employees involved in the budgeting process for 21 BPR in Denpasar City. Samples were taken using purposive sampling technique. The analysis technique used is Moderated Regression Analysis (MRA). Based on the results of the study, group cohesiveness was not able to moderate the effect of budgetary participation on budgetary slack, but group cohesiveness was statistically able to moderate the influence of information asymmetry and self esteem on budgetary slack in rural banks throughout the city of Denpasar. Keywords: Budget participation, information asymmetry, self esteem, budgetary slack.

scholarly journals 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)

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

<p class="Style19"><em>This objective of the research was examined the effect of budgetary participation on budgetary </em><em>slack using information asymmetry, organizational culture, and group cohesiveness as moderating </em><em>variables. Hypotheses that proposed is a high budgetary panicipation will have positive effect on </em><em>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 </em><em>used is mail questionnaires method. Data analyze mediod is validity and reliabilit y analysis, clasic </em><em>assumption analysis and hypotheses analysis that used multiple regression. The results are all </em><em>variables valid and reliable and&amp;CI clasic assumption. The result of hypotheses analysis show that </em><em>budgetary participation have positive and significance effect on budgetary slack. Furthermore, </em><em>information asymmetry and group cohesiveness have moderating variables in the relationship </em><em>budgetary participation and budgetary slack,. but organizational culture with employee oriented do </em><em>not have moderating variables in the relationship budgetary participation and budgetary slack.</em></p><strong><em>Key words: </em></strong><em>budgetary participation, information asymmetry, organizational culture, group cohesiveness, budgetary slack</em>

scholarly journals Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District

2021 ◽  
Vol 17 (1) ◽  
pp. 49-64
Author(s):  
Risma Wira Bharata ◽  
Eko Suwardi ◽  
Mimin Nur Aisyah
Keyword(s):  
Organizational Culture ◽  
School Principals ◽  
Survey Method ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Agency Relationship ◽  
Inclusive Schools ◽  
Inclusive School ◽  
Budgetary Participation ◽  
The Relationship

Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.Keywords: Budget Participation, Budgetary Slack, Organizational CultureHubungan Keagenan dalam Penganggaran pada Sekolah Inklusi di Kabupaten GunungkidulAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh partisipasi anggaran terhadap senjangan anggaran dengan budaya organisasi sebagai variabel intervening pada sekolah inklusif. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner yang terdiri dari 6 pertanyaan untuk senjangan anggaran, 5 pertanyaan partisipasi anggaran, dan 23 pertanyaan budaya organisasi. Sampel menggunakan purposive sampling, yang meliputi 100 kepala sekolah inklusif dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusif. Analisis data menggunakan analisis jalur dengan PLS. Penelitian ini menemukan bahwa partisipasi anggaran berpengaruh terhadap budaya organisasi namun tidak dapat menemukan pengaruh partisipasi anggaran terhadap senjangan anggaran. Penelitian ini tidak membuktikan bahwa budaya organisasi dapat memediasi hubungan antara partisipasi anggaran dan senjangan anggaran. Dinas pendidikan dan sekolah inklusif diharapkan dapat menjalin komunikasi yang lebih baik dan memperkuat budaya organisasi yang dapat mendorong sekolah inklusif untuk berpartisipasi dalam penyusunan anggaran sehingga mengurangi senjangan anggaran dalam pendidikan inklusif.Kata kunci: Partisipasi Anggaran, Senjangan Anggaran, Budaya Organisasi

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 DESCRIPTIVE ANALYSIS OF TRIP MAKING CHARACTERISTICS IN ADO-EKITI, EKITI STATE, NIGERIA

2020 ◽  
Vol 11 (2) ◽  
pp. 64-78
Author(s):  
Olufikayo Oluwaseun Aderinlewo
Keyword(s):  
Land Use ◽  
Total Population ◽  
Descriptive Analysis ◽  
Car Ownership ◽  
Trip Generation ◽  
Use Factors ◽  
The Relationship ◽  
The City ◽  
Main Factor

In this study, the trip making characteristics in Ado-Ekiti, Ekiti State, Nigeria are descriptively analysed. The city was divided into nine zones out of which 1,597 households were interviewed out of a total population of 15,945 households Trips generated and attracted to each zone of the city of Ado-Ekiti for business and non-business purposes were determined. The relationship between the number of trips generated and land use factors were also determined. The effects of income on car ownership and the effects of both on trip making pattern were established while trips were accrued to various modes of transport in the city. The study showed that land-use is the main factor responsible for trips production and attraction. It was established that commercial zones attracted the highest number of trips generated per week for both business and non-business trips while high and medium residential zones produced the highest number of business and non-business trips. In contrast, public zone produced the lowest number of business and non-business trips. Finally, the study shows that income is directly proportional to car ownership and that both income and car ownership have considerable effects on trip generation.

scholarly journals Analisis PAD dan Dana Perimbangan Terhadap Kinerja Keuangan Pemda Se-Jawa Barat

2018 ◽  
Vol 3 (1) ◽  
pp. 80
Author(s):  
PUTRI PUSPITA_AYU
Keyword(s):  
Regression Analysis ◽  
Local Government ◽  
Financial Performance ◽  
Hypothesis Testing ◽  
Multiple Regression ◽  
Linear Regression Analysis ◽  
Independent Variables ◽  
Equalization Fund ◽  
The Relationship ◽  
The City

The research is to find out and analyze the contribution of Original income Equalization Funds against the region and the financial performance of local Government Counties and the city of se-West Java province. Hypothesis testing in this study using multiple regression analysis (Multiple Regression) on the grounds that its independent variable more than one. This analysis is used to determine the relationship between financial performance areas with independent variables (the original Revenue Equalization Fund and regional). To know the influence between independent variables with the performance levels of local government then performed testing of hypothesis testing research on the variables with the determination coefficient and t-test. Linear regression analysis of the barganda equation KKPD = 1.452 + 0, 561PAD – 0, 171DP + e. Whereas determinasinya coefficients (R2) of 25.3%. based on the research results obtained the conclusion that Equalization Fund of PAD effect partially against the financial performance of local government.

scholarly journals PERAN BUDGET EMPHASIS DALAM MEMODERASI HUBUNGAN PARTISIPASI ANGGARAN TERHADAP SENJANGAN DAN KINERJA MANAJERIAL (Studi Pada 30 SKPD Kota Ternate)

2018 ◽  
Vol 14 (1) ◽  
pp. 71
Author(s):  
Suleman H. A. Kahar ◽  
Asrudin Hormati
Keyword(s):  
Regression Analysis ◽  
Performance Measurement ◽  
Contingency Theory ◽  
Managerial Performance ◽  
Budgetary Slack ◽  
Measurement Framework ◽  
Expected Performance ◽  
Budgetary Participation ◽  
Participation Process ◽  
The Relationship

This study aims to empirically test the effect of budgetary participation on budgetary slack and managerial performance. The study aims to empirically examines whether budget emphasis moderates budget participation on budget slack and managerial performance of Municipality Government of Ternate. Using moderated regression analysis, this study found that, 1) budgetary participation negatively affect budgetary slack 2) budget participation influences managerial performance and 3) budget emphasis moderates the relationship between budget participation on budgetary slack and managerial performance. The theoretical implications of this study indicate that agency and contingency theory could be used as a complement to a more effective budget participation process by integrating the expected performance measurement framework.

scholarly journals Kompensasi Memoderasi Pengaruh Partisipasi Penganggaran Pada Budgetary Slack

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

scholarly journals Huma Betang Cultural Influence in Moderating Budgetary Participation in Budgetary Slack

2018 ◽  
Vol 2 (2) ◽  
pp. 123
Author(s):  
Gayatri . ◽  
Theresia Octaviani
Keyword(s):  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Absolute Difference ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
Data Collection Technique ◽  
Relationship Of ◽  
The Relationship ◽  
Positive Effect

The purpose of this research is to find out the influence of budgetary participation and huma betang cultural moderation on budgetary slack. The population consists of 28 Palangkaraya’s Regional Apparatus Working Units, Central Kalimantan Province. Proportionate random sampling is used as the sample selection technique. Furthermore, data collection technique is conducted through the questionnaires distribution to 100 respondents. As for the data analysis techniques, simple linear regression analysis is used to test the first hypothesis, and moderation regression analysis with the absolute difference test is employed to test the second hypothesis. The results show that budgetary participation has a positive effect on budgetary slack and the culture of huma betang moderates the relationship of budgetary participation toward budgetary slack. Hence, the suggestion for the next research is that it should be performed in all local government budgeting process.

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