scholarly journals THE ROLE OF INFORMATION ASYMMETRY IN MODERATING THE INFLUENCE OF ORGANIZATIONAL COMMITMENTS AND BUDGETING PARTICIPATION TOWARDS BUDGETING GAP IN PIUI IN EAST JAVA

2019 ◽  
pp. 64-70
Author(s):  
Mujiono Mujiono ◽  
Grahita Chandrarin ◽  
Prihat Assih
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Study Program ◽  
Work Area ◽  
Negative Effect ◽  
Assistant Director ◽  
Research Findings ◽  
Positive Effect ◽  
Role Of Information

This study aims to examine the effect of organizational commitment and budgeting participation on budgeting gap at the Private Islamic University Institutions (PIUI) in the work area of Kopertais IV Pantura Cluster, using information asymmetry as a moderating variable. The analysis was conducted on 136 lecturers as respondents who served as deans, vice deans, chairpersons and secretaries of the study program, director and assistant director of the postgraduate program, and heads of administration from 20 PIUIs in East Java province spread across Gresik, Lamongan, Tuban, and Bojonegoro regions. The research hypothesis testing was carried out by MRA analysis. The research findings show that: organizational commitment has a significant negative effect on budgeting gap, budgeting participation has a positive effect on budgeting gap, information asymmetry does not play a role in moderating the influence of organizational commitment on budgeting gap, and information asymmetry provide weakening effect of budgeting participation on budgeting gap.

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

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.

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

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. 

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

2018 ◽  
pp. 2098
Author(s):  
Anak Agung Gde Wimba Wardhana ◽  
Gayatri Gayatri
Keyword(s):  
Organizational Culture ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
General Hospital ◽  
Environmental Uncertainty ◽  
Budgetary Slack ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect ◽  
Budgeting Process

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

scholarly journals 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

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.

Implementasi Asas Keterbukaan pada Pengadaan Tanah bagi Pembangunan untuk Kepentingan Umum: Antara Harapan dan Kenyataan

2020 ◽  
Vol 6 (1) ◽  
Author(s):  
Priyo Katon Prasetyo ◽  
Rosye Villanova Christine ◽  
Sudibyanung Sudibyanung
Keyword(s):  
Information Asymmetry ◽  
Case Studies ◽  
Public Interest ◽  
Economic Inequality ◽  
Land Acquisition ◽  
The Public ◽  
Land Scarcity ◽  
Library Research ◽  
Role Of Information

Abstract: Based on Law Number 2 of 2012 concerning Land Acquisition for Development in the Public Interest, the Openness Principle is one of the ten principles as the basis of the implementation of development. This principle is significant because its complex role can lead to conflicts and disputes. In this paper, discussions are divided into two parts: 1) how the implementation is expected to be applied according to the acquisition procedure in theory; and 2) the reality that occurs in the field. The first discussion was conducted by reviewing the applicable regulations and the methods or concepts of development of the openness principle. Meanwhile, the second discussion about the reality on the field was conducted by elaborating case studies regarding problems in land acquisition. The results of this study indicate that there are gaps in the implementation of the openness principle between theory and reality in regards of land scarcity, economic inequality, and information asymmetry among the involved parties. In conclusion, the implementation of the openness principle is significant with the role of information in land acquisition.Intisari: Berdasarkan Undang Undang Nomor 2 Tahun 2012 tentang Pengadaan Tanah Bagi Pembangunan Untuk Kepentingan Umum, Asas Keterbukaan adalah salah satu dari sepuluh asas yang menjadi dasar pelaksanaannya. Asas ini menjadi signifikan karena perannya yang kompleks dapat menimbulkan konflik dan sengketa. Artikel ini akan membagi pembahasan menjadi dua bagian: pertama, bagaimana implementasi yang seharusnya diterapkan pada prosedur pengadaan secara harapan, dan kedua, membahas mengenai realita yang terjadi di lapangan. Secara harapan pembahasan dilakukan dengan melakukan library research atau studi terhadap peraturan yang berlaku dan metode-metode atau prinsip perkembangan dari asas keterbukaan. Realitas di lapangan akan dielaborasi dari studi kasus mengenai permasalahan dalam pengadaan tanah. Hasil dari penelitian ini menunjukkan ada gap dalam implementasi asas keterbukaan antara harapan dan realitas di lapangan yang bersumber dari kelangkaan sumber daya/tanah, ketimpangan ekonomi dan asimetri informasi di antara para pihak yang terlibat. Tulisan ini menyimpulkan bahwa implementasi asas keterbukaan signifikan dengan peran informasi dalam pengadaan tanah. 

Social capital and national innovation system: a cross-country analysis

2014 ◽  
Vol 21 (4) ◽  
pp. 453-475 ◽  
Author(s):  
Sepehr Ghazinoory ◽  
Ali Bitaab ◽  
Ardeshir Lohrasbi
Keyword(s):  
Social Capital ◽  
National Level ◽  
Innovation System ◽  
Negative Effects ◽  
Content Type ◽  
Research Findings ◽  
Different Dimensions ◽  
The Impact ◽  
Positive Effect

Purpose – In the last two decades, researchers have paid much attention to the role of cultural values on economic and social development. In particular, the crucial role of different aspects of culture on the development of innovation has been stressed in the literature. Consequently, it is vital to understand how social capital, as a core cultural value, affects the innovation process and the innovative performance at the national level. However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained. Thus, the purpose of this paper is to investigate the influence of four different dimensions of social capital (institutional and interpersonal, associational life and norms) on two of the main functions of national innovation system (NIS) (entrepreneurship and knowledge creation) based on over 50,000 observations in 34 countries. Design/methodology/approach – In this regard, national-level data from the World Values Survey database was employed to quantify social capital. Entrepreneurship is, in turn, assumed to consist of three sub-indexes and 14 indicators based on the Global Entrepreneurship Index. Knowledge creation is also measured through US Patent Office applications. Also, exploratory factor analysis and structural equation modeling approach were used to build the measurement model and investigate the impact that each factor of social capital had on entrepreneurship and knowledge application, respectively. Measurement and structural models were built and their reliability and validity were tested using various fit indices. Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Findings – Research findings suggest the strong positive effect of institutional trust and networking on entrepreneurship. Also, interpersonal trust and networks were shown to have high influence on knowledge development at the national level. Norms appear to have naïve to medium negative effects on both functions. Originality/value – However, to date, the impact of different dimensions of social capital and innovation has not been properly portrayed or explained.

scholarly journals The Relationship among Emotional Leadership, Job Satisfaction and Organizational Commitment: Taking China’s Hotel Industry as an Example

2020 ◽  
Vol 218 ◽  
pp. 04014
Author(s):  
Yixing Jin ◽  
Peiying Wu ◽  
Cheng Lin ◽  
Yingda Wang
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Hotel Industry ◽  
Mediating Role ◽  
Positive Effects ◽  
Emotional Leadership ◽  
The Impact ◽  
The Relationship ◽  
Positive Effect

This study investigated the impact of emotional leadership of leaders on organizational commitment of hotel employees, as well as the mediating role of job satisfaction. The results indicate that: (1) Emotional leadership and job satisfaction have positive effects on organizational commitment. (2) Emotional leadership has a positive effect on job satisfaction. (3) Job satisfaction plays a mediating role between emotional leadership and organizational commitment.

scholarly journals Investigating Organizational Commitment as the Outcome of Job Satisfaction: A Study of Banking Sector of Pakistan

2012 ◽  
Vol 2 (4) ◽  
pp. 146 ◽  
Author(s):  
Maryam Saeed Hashmi ◽  
Dr. Imran Haider Naqvi
Keyword(s):  
Job Satisfaction ◽  
Organizational Commitment ◽  
Banking Sector ◽  
Theory And Practice ◽  
Descriptive Statistics ◽  
Sample Characteristics ◽  
Intrinsic Job Satisfaction ◽  
The Relationship ◽  
Positive Effect

This study aims to elaborate the role of job satisfaction in committing employees with organization. This study tested the effect of both components of job satisfaction (intrinsic and extrinsic) of on organizational commitment in banking sector of Pakistan. Data was gathered from employees working in banks of Pakistan. The study has uses descriptive statistics (mean and standard deviation) to identify sample characteristics and inferential statistics (multiple linear regression) to find out the relationship between variables. Results showed the significant and positive effect of both components of job satisfaction on organizational commitment. This study is a contribution to theory and practice with an increased understanding on importance of job satisfaction in committing the employees with the organization.   Keywords: Intrinsic Job Satisfaction, Extrinsic Job Satisfaction, Organizational Commitment  

Information asymmetry and equity issue decision of low-leverage firms

2018 ◽  
Vol 44 (11) ◽  
pp. 1330-1346
Author(s):  
Bipin Sony ◽  
Saumitra Bhaduri
Keyword(s):  
Information Asymmetry ◽  
Equity Issue ◽  
Content Type ◽  
Equity Issues ◽  
Developed Economies ◽  
Tangible Assets ◽  
Credit History ◽  
The Impact ◽  
Role Of Information

Purpose The purpose of this paper is to investigate the role of information asymmetry in the equity issue decision of two categories of Indian firms with distinct levels of information asymmetry – levered firms and unlevered firms. Design/methodology/approach This paper proposes a novel empirical approach to compare these two categories of firms. Levered firms exposed to the debt markets are under the scrutiny of lenders, reducing their information asymmetry problems. On the other hand, unlevered firms, which are smaller firms with fewer tangible assets and no credit history suffers more information problems. The authors use a propensity score matching method to identify firms that share similar firm-specific characteristics in these groups and compare equity issues to analyze the impact of information asymmetry. Findings The results show that information asymmetry plays a key role in the equity issue decision of Indian firms. Additionally, the authors find that the trends and characteristics of low-leverage (LL) firms in India are comparable to the LL from developed economies, which is consistent with the findings that they face more information problems. Originality/value Unlike the conventional approach of using proxy variables to capture information asymmetry, this study uses a novel framework where the authors compare the equity issue decision of similar firms in two categories with different degrees of information asymmetry.

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