scholarly journals Pengaruh Partisipasi Anggaran, Asimetri Informasi, Penekanan Anggaran, dan Ambiguitas Peran Terhadap Budgetary Slack (Organisasi Perangkat Daerah Kota Yogyakarta)

2020 ◽  
Vol 17 (2) ◽  
Author(s):  
Rani Eka Diansari ◽  
Meilia Saraswati
Keyword(s):  
Information Asymmetry ◽  
Quantitative Research ◽  
Role Ambiguity ◽  
Descriptive Analysis ◽  
Budgetary Slack ◽  
Approach Method ◽  
Budgetary Participation ◽  
The Government ◽  
Positive Effect ◽  
Yogyakarta City

This study aims to examine the effect of budgetary participation, information asymmetry, budget emphasis, and role ambiguity on budgetary slack. This type of research is quantitative research. The population in this study is the Regional Organization of the Government of Yogyakarta City. Sample of research are 58 respondents involved in the preparation of the budget. The sampling selection using purposive sampling method. This research method is a descriptive analysis method with a survey approach. Method of data analysis used in this research is multiple linear regression mode.In the study, show that budgetary participation have significant positive effect on budgetary slack while information asymmetry, budget emphasis, and role ambiguity have no effect on budgetary slack on the Regional Organizations in the Yogyakarta City Government.Keywords: Budgetary Participation, Information Asymmetry, Budget Emphasis, Role Ambiguity, Budgetary Slack

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 EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK WITH MODERATION VARIABLES ARE ORGANIZATIONAL CULTURE, ENVIRONMENTAL UNCERTAINTY AND INFORMATIONASYMMETRY

2018 ◽  
Vol 3 (1) ◽  
Author(s):  
Reza Muhammad Rizqi
Keyword(s):  
Organizational Culture ◽  
Information Asymmetry ◽  
Environmental Uncertainty ◽  
Research Data ◽  
Reliability Test ◽  
Validity And Reliability ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
The Government ◽  
Uncertainty Information

ABSTRACT The problems of this research is occurred in previous studies on the influence of budgetary participation on budgetary slack and high budgetary slack happened at Hospital of Sumbawa Besar become the motivation in this research. Data collection was done through the distribution of questionnaires to the responden,from 48 questionnaires, only 45 questionnaires could be used. This study used a model based on the SEM variant of SmartPLS. The research instrument has passed the validity and reliability test. The results showed that budgetary participation have effect on budgetary slack. This study may identification the interaction between budgetary participation and organizational culture has a positive and significant effect on budgetary slack, environmental uncertainty has a negative and significant effect, and information asymmetry has a negative and significant effect between budgetary participation and budgetary slack. The implications of this study are expected to be useful for the hospital and the government so that it can be a guide in preparing and setting a more effective and efficient budget, so that the goals of the organization can be easily achieved. Keywords: Budgetary Participation, Organizational Culture, Environmental Uncertainty, Information Asymmetry, Budgetary Slack.

scholarly journals Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack

2022 ◽  
Vol 10 (8) ◽  
pp. 158-165
Author(s):  
Hayu Pikukuhing Tyas ◽  
Nurkholis ◽  
Endang Mardiati
Keyword(s):  
Information Asymmetry ◽  
Government Spending ◽  
Job Insecurity ◽  
Sampling Technique ◽  
Government Budget ◽  
Budgetary Slack ◽  
Public Sector Employees ◽  
The Difference ◽  
The Government ◽  
Positive Effect

Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created.

scholarly journals Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran

2021 ◽  
Vol 31 (1) ◽  
pp. 32
Author(s):  
Kadek Diviariesty ◽  
IGAM Asri Dwija Putri
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Information Asymmetry ◽  
Positive Influence ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Positive Effect

This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analysis. The results showed that budgetary participation and organizational commitment had no significant effect on budgetary slack. Information asymmetry has a positive effect on budgetary slack. The interaction between budgeting participation and the Tri Hita Karana culture is unable to moderate budgetary participation against budgetary slack. The interaction of information asymmetry with the Tri Hita Karana culture is able to weaken the positive influence of information asymmetry on budgetary slack. The interaction between organizational commitment and the Tri Hita Karana culture is unable to moderate organizational commitment to budgetary slack. Keywords: Tri Hita Karana; Budgetary Participation; Information Asymmetry; Organizational Commitment; Budgetary Slack.

scholarly journals Analisis Pengaruh Partisipasi Anggaran Dan Informasi Asimetri Terhadap Senjangan Anggaran (Budgetary Slack) Pada Perguruan Tinggi Swasta Di Kabupaten Pamekasan

2021 ◽  
Vol 6 (01) ◽  
pp. 38-49
Author(s):  
Ika Oktaviana Dewi
Keyword(s):  
Data Quality ◽  
Hypothesis Testing ◽  
Information Asymmetry ◽  
Significant Influence ◽  
Quantitative Research ◽  
Statistical Tests ◽  
Private Universities ◽  
Budgetary Slack ◽  
The Third ◽  
Budgetary Participation

Abstract: Someone's involvement in budgeting will create a budgetary slack. This article aims to analyze the effect of budgetary participation and information asymmetry on budgetary slack. This type of research includes quantitative research, the focus of which will be directed at budgetary participation and information asymmetry in private universities in Pamekasan. Furthermore, the data were analyzed using statistical tests such as data quality tests, classical assumption tests and hypothesis testing. The results showed that the first hypothesis was accepted, which means that there was a significant influence between budgetary participation and budgetary slack. For the second hypothesis it is also accepted that there is a significant influence between information asymmetry on budgetary slack. The third hypothesis is tested simultaneously, the results are budgetary participation and information asymmetry together can create a larger budgetary slack.

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, Penekanan Anggaran, Asimetri Informasi terhadap Budgetary Slack pada SKPD Kota Samarinda

AKUNTABEL ◽  
2018 ◽  
Vol 14 (2) ◽  
pp. 144
Author(s):  
Heny Kusniawati ◽  
Ibnu Abni Lahaya
Keyword(s):  
Information Asymmetry ◽  
Sampling Method ◽  
Sample Selection ◽  
Multiple Linear Regression Model ◽  
Budgetary Slack ◽  
Accessible Information ◽  
Performance Benchmarks ◽  
Budgetary Participation ◽  
Planning Staff ◽  
Positive Effect

This study aims to examine the effect of budget participation, budgeting emphasis, and information asymmetry on budgetary slack on SKPD of Samarinda using multiple linear regression model with SPSS 23 software. The population in this research is all structural officials of SKPD Kota Samarinda. Sample selection using purposive sampling method. The selected samples are the parties who participated in the preparation of budget activities program which includes the Head Office, Sub-Head of Finance, Planning Head and Planning Staff at 36 SKPD in Samarinda, so the sample amounted to 112 respondents. The findings in the study are budget participation has a negative but not significant effect on budgetary slack on SKPD Samarinda this is because of alignment between employee goals and SKPD high. Budget emphasis has significant positive effect on budgetary slack on SKPD of Samarinda City. This is because budget targets serve as performance benchmarks so that employees can loosen the budget that makes budget targets accessible. Information asymmetry has a positive but insignificant effect on budgetary slack on SKPD Kota Samarinda. This can happen because of a clear regulation so that the information reported by a subordinate to the boss is in accordance with what really happened.Keywords: Budgetary Participation, Budget Emphasis, Information Asymmetry and 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 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.

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