PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, TEKANAN ANGGARAN DAN KOMITMEN ORGANISASI TERHADAP SENJANGAN ANGGARAN DI PEMERINTAH KABUPATEN BANYUMAS

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.

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, KEJELASAN SASARAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL

2018 ◽  
Vol 3 (1) ◽  
pp. 73
Author(s):  
Sausan Syifa Qotrunnada ◽  
Adi Wiratno ◽  
Saras Supeno
Keyword(s):  
Organizational Commitment ◽  
Sampling Method ◽  
Linear Regression Analysis ◽  
Sample Selection ◽  
Multiple Linear Regression Analysis ◽  
Managerial Performance ◽  
Positive Effects ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Spss Software

This study aims to examine the effect of budgetary participation, budget target clarity and organizational commitment on managerial performance empirical study in PD BPR BKK Purwokerto. To collect data of this study, survey questionnaire with sample selection using purposive sampling method are used. Questionnaires given to 33 managers or managers-equaled level in PD BPR BKK Purwokerto. Their responses are analyzed using multiple linear regression analysis technique through SPSS software. These analysis results reveal that budgetary participation and budget target clarity has significant positive effects to managerial performance. However, organizational commitment does not affect to managerial performance. Keywords: Budgetary Participation, Budget Target Clarity, Organizational Commitment, Managerial Performance.

scholarly journals 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)

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

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.

scholarly journals Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran

2021 ◽  
Vol 31 (2) ◽  
pp. 513
Author(s):  
Putu Novia Hapsari Ardianti ◽  
Ni Nyoman Sri Rahayu Damayanti ◽  
I Made Surya Prayoga
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Information Asymmetry ◽  
Self Efficacy ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Emotional Stability ◽  
The Other ◽  
Budgetary Slack ◽  
Monetary Unit

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.

scholarly journals Faktor-faktor yang Memoderasi Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran

2021 ◽  
Vol 15 (2) ◽  
pp. 77-88
Author(s):  
Mita Puspita Sari ◽  
Restu Agusti ◽  
Al Azhar L
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Linear Regression Analysis ◽  
Environmental Uncertainty ◽  
Primary Data ◽  
Coefficient Of Determination ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Moderating Variables

This study aims to examine  the effect of Budget Participation on Budgetary Slack with Information Asymmetry, Organizational Commitment, Group Cohesiveness and Environmental Uncertainty as a moderating variables. The population in this study was 22 OPD Kuantan Singing Regency. In this study, the sample used is the 66 respondents were selected using purposive sampling method. This study used primary data by dissemination of the questionnaires. Technical analysis for test hypothesis that used in this study are simple regression analysis and Moderated Regression Analysis (MRA). Data collected from 60 respondents subsequently data were analyzed with the help of SPSS software version 17.0 using descriptive statistical analysis and simple linear regression analysis to produce classical assumption tests, data analysis models, coefficient of determination and prove hypotheses. The results of partial and simultaneous research found that the budgetary participation variable in budgetary slack with information asymmetry, organizational commitment, group cohesiveness and environmental uncertainty as a moderating variable.

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

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.

scholarly journals PENGARUH STRES KERJA TERHADAP KOMITMEN ORGANISASI PADA PT. PELABUHAN INDONESIA I (PERSERO) MEDAN

2018 ◽  
Vol 2 (1) ◽  
Author(s):  
Damrus Damrus ◽  
Ronal Donra Sihaloho
Keyword(s):  
Organizational Commitment ◽  
Work Stress ◽  
Sampling Method ◽  
Human Resources Management ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Multiple Linear Regression Analysis ◽  
Survey Method ◽  
Analysis Method ◽  
Spss Software

Abstract : Organizational commitment is one of the important thing to be considered by the company to observe the extent to which employees are responsible toward their responsibility merupakan suatu hal yang penting untuk diperhatikan suatu perusahaan untuk melihat sejauh mana karyawan tersebut lebih bertanggungjawab terhadap kewajibannya. PT. Pelabuhan Indonesia I (Persero) Medan engage in port services which has good performance. However, on March-August 2015 the employees performance of PT. Pelabuhan Indonesia I (Persero) Medan showed declining trend. This declining in performance are assumed to be influenced by several factors such as work stress and organizational commitment. This study aims to analyse the influence of work stress toward organizational commitment at PT. Pelabuhan Indonesia I (Persero) Medan. The problem identification of this study is how to increase the organizational commitment by considering work stress inside the company. The theory used in this study is human resources management related to work stress and organizational commitment. The method used in this study is survey method, this is descriptive quantitative study ant the nature of this study is explanatory research. The number of samples used in this study are 72 people. The samples are drawn by using non probability sampling technique with purposive sampling method. Data analysis method used is simple multiple linear regression analysis using SPSS software. The result shows that partially wotk stress conflict has negative and significant influence toward organizational commitment. Key words: Stres  kerja dan Komitmen organisasi

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.

scholarly journals Pengaruh Partisipasi Anggaran, Kapasitas Individu, Self Esteem dan Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Desa di Kecamatan Petanahan

2020 ◽  
Vol 2 (3) ◽  
pp. 411-425
Author(s):  
Sulis Nafisatun Khasanah ◽  
Ika Neni Kristanti
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Self Esteem ◽  
Process Data ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Individual Capacity ◽  
Positive Effect ◽  
Budgeting Process

This study aimed to examine the effect of budgetary participation, individual capacity, self esteem and clarity of budget targets on village budgetary slack that occurs in Petanahan District. This research was carried out in 21 villages in Petanahan Subdistrict. The sample in this study were 43 respondents who participated in the budgeting process. Data collection was done by distributing questionnaires directly to respondents. The analysis technique used was multiple linear regression analysis. The results of this study indicate that: (1) budgetary participation has a positive and significant effect on budgetary slack, (2) individual capacity has no effect on budgetary slack, (3) self-esteem has no effect on budgetary slack, (4) clarity of budget targets has a positive effect and significant to budgetary slack.         

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