Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Dan Ketidakpastian Karir Sebagai Variabel Moderasi (original) (raw)
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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 uncertaint...
P Pengaruh Partisipasi Anggaran, Kejelasan Anggaran, Komitmen Organisasi Terhadap Senjangan Anggaran
E-Bisnis : Jurnal Ilmiah Ekonomi dan Bisnis, 2021
Riset ini bertujuan untuk menguji dan menganalisis pengaruh partisipasi penyusunan anggaran, kejelasan sasaran anggaran, komitmen organisasi terhadap senjangan anggaran. Riset ini menggunakan jenis kuantitatif dengan menggunakan data primer. Data primer tersebut yaitu kuesioner yang disebar kepada responden. Teknik analisis data yang digunakan dalam riset ini adalah adalah PLS-SEM dengan bantuan perangkat lunak SmartPLS versi 3.0 for windows. Hasil riset membuktikan bahwa variabel partisipasi penyusunan anggaran, kejelasan sasaran, serta komitmen organisasi memiliki pengaruh terhadap senjangan anggaran.
E-Jurnal Akuntansi, 2018
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
JURNAL AL-IQTISHAD, 2021
This study has the aim of conducting a test to determine the effect of budgetary participation on the budget, besides that this study wants to find out whether organizational commitment and motivation between budgetary participation and budgetary slack. Respondents in this study are ASN who work in services in the Kampar Regency.The sample criteria used is purposive sampling. The data analysis used was simple linear analysis and moderated regression analysis which was preceded by data quality test and classical assumption test consisting of normality test, multicollinearity test, and heteroscedasticity test. The results show that budget participation has an effect on budgetary slack, meaning that the first hypothesis is accepted for the second it was rejected, because in this study it showed that organizational commitment was not a moderator of the relationship between budgeting variables and budgetary slack. The test results for hypothesis 3 show that the third hypothesis rejected, from the results of the tests carried out, motivation is a variable that does not participate in strengthening or weakening the relationship between the independent and dependent variables.
E-Jurnal Akuntansi, 2017
Budget is a statement regarding the estimation of the performance to be achieved during certain period of time stated in the financial measures. The purpose of this study are determine the effect of budget participation to budget slack with leadership style and organizational commitment as a moderating variable. This study was conducted at the Plantation Office of Bali Province. Samples were obtained by 32 people using probably sampling with judgment sampling techniques. Data collected through questionnaires. Data analysis technique is moderated regression analysis. Based on the analysis found that budgetary participation variable positive influence on budgetary slack. These results indicate that the higher participation will given the opportunity to create their own standards to judge their performance, and will have tendency to use their knowledge to create slack. Leadership style strengthen the influence of budgetary participation on budgetary slack. Organizational commitment wea...
E-Jurnal Akuntansi
Anggaran merupakan rencana periodik yang disusun untuk periode tertentu. Perbedaanjumlah anggaran yang diajukan oleh bawahan dengan jumlah estimasi yang terbaik dariorganisasi adalah senjangan anggaran. Tujuan penelitian ini adalah untuk memberikan buktiempiris pengaruh asimetri informasi, penekanan anggaran, komitmen organisasi danketidakpastian lingkungan pada senjangan anggaran. Penelitian ini dilakukan di HotelBerbintang Kabupaten Badung. Instrumen penelitian yang digunakan adalah kuesionerdengan teknik analisis data yaitu analisis regresi linier berganda. Sampel yang digunakanditentukan dengan metode nonprobability sampling, yaitu purposive sampling. Berdasarkanhasil penelitian ini ditemukan bahwa asimetri informasi, penekanan anggaran danketidakpastian lingkungan berpengaruh positif pada senjangan anggaran. Sedangkankomitmen organisasi berpengaruh negatif pada senjangan anggaran.Kata kunci: Senjangan, asimetri, penekanan, komitmen, ketidakpastian
2019
Abstract: The objective of this study is to examine the influence of budgetary participation on budgetary slack. The moderating effects of information asymmetry, environmental uncertainty and budget emphasis are also being identified on the relationship between budgetary participation and budgetary slack. The population in this study is 27 SKPD (regional working unit) in the government of South Sulawesi Province, with the number of respondents are as many as 105. Research data is collected using census sampling method and analyzed with Moderated Regression Analysis (MRA). The results shows that the budgetary participation has a positive and significant impact on budgetary slack. Meanwhile, the information asymmetry and environmental uncertainty are unable to moderate the relationship between budgetary participation on budgetary slack. In the other hand, budget emphasis is proved to moderate the relationship between the budgetary participation on the budgetary slack. Abstrak: Penel...