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 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 HUBUNGAN ANGGARAN PARTISIPASI DAN BUDGETARY SLACK DENGAN INTERNAL CONTROL SEBAGAI VARIABEL MODERASI (STUDI EMPIRIS DI PTS KABUPATEN JOMBANG)

2019 ◽  
Vol 2 (1) ◽  
pp. 71-86
Author(s):  
Rachma Agustina ◽  
Sri Trisnaningsih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Data Quality ◽  
Internal Control ◽  
Quantitative Research ◽  
Sampling Method ◽  
Budgetary Slack ◽  
Analysis Techniques ◽  
Study Population ◽  
Budgetary Participation

This study aims to determine the direct effect of budgetary participation on budgetary slack; the effect of the interaction between internal control and budgetary participation on budgetary slack. This type of quantitative research with purposive sampling method. The study population was 204 managers from 9 PTS, while a sample of 51 from 6 PTS in Jombang. Data analysis techniques with the SPSS program use data quality tests, classic assumption tests and hypothesis testing in the form of Moderated Regression Analysis (MRA). The results showed that budgetary participation did not affect budgetary slack directly, the interaction of internal control with budgetary participation did not affect budgetary slack.

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.

Evidences from China: Impacts of Information Asymmetry, Budgetary Participation, Emphasis, Procedural Justice, Interactive Justice, Clarity and Difficulty of Budgetary Goals on Subordinate Manager Propensity of Creating Budgetary Slack

2017 ◽  
Vol 14 (1) ◽  
pp. 207-220
Author(s):  
Yi Zhang ◽  
Xiaozhong Song ◽  
Sujie Zhao
Keyword(s):  
Procedural Justice ◽  
Information Asymmetry ◽  
Empirical Result ◽  
Control Variable ◽  
Single Factor ◽  
Chinese Enterprises ◽  
Budgetary Slack ◽  
Low Level ◽  
Budgetary Participation ◽  
Budget Standards

Subordinate managers’ propensities of creating budgetary slack (PCBS) will induce the dysfunction of budget system. This paper analyzes the inducements of PCBS, including information asymmetry, budgetary participation, budgetary emphasis, procedural justice, interactive justice, clarity and difficulty of budgetary goal, and tries to find out their ways affecting PCBS. On the basis of the researches of Dunk, Onsi, Kren, Kenis, Van der Stede, and Moorman and Kenis, we designed a 6-point 33-item Likert scale and formulated eight research variables and a control variable. We have investigated data of 28 Chinese enterprises and gotten 269 valid samples. Our empirical evidences suggest PCBS is positively affected by information asymmetry and budgetary emphasis, and has been negatively affected by budgetary participation from single factor, and given high (low) level of participation, high (low) subordinate-superior information asymmetry and high (low) emphasis on budget standards, PCBS is high (low). These conclusions support the theoretic hypothesis of Dunk’s and strengthen the notes of Dunk and Perera. However, our results are different from the empirical result of Dunk and Chong et al. (2003). It is found that interactive justice is negatively related to PCBS, and difficulty of budgetary goal is positively related to PCBS.

scholarly journals Pengaruh Partisipasi Penyusunan Anggaran terhadap Kinerja Manajerial dengan Motivasi, Komitmen Organisasi, dan Job relevant information (JRI) sebagai Variabel Moderating pada Perguruan Tinggi Swasta di Provinsi Gorontalo

2018 ◽  
Vol 9 (1) ◽  
Author(s):  
Regina Amalia Bumulo ◽  
Lintje Kalangi ◽  
Jessy Warongan
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Quantitative Research ◽  
Private Universities ◽  
Relevant Information ◽  
Survey Method ◽  
Managerial Performance ◽  
Budgetary Participation

Abstract. This research is intended to analyze the effect of budgetary participation on managerial performance, and to analyze if motivation, organizational commitment, and job relevant information are able to moderate, in terms of strengthen the effect of budgetary participation, on managerial performance in private universities in Gorontalo Province. This is a quantitative research. It employed survey method. The data were collected by distributing questionnaires to 129 respondents who are structurally positioned of those private universities. Data were analysed by moderated regression analysis (MRA). Results have shown that: (1) Budgetary participation has a positive and significant effect on managerial performance, (2) Motivation does not strengthen the effect of budgetary participation on managerial performance, (3) Organizational commitment does not strengthen the effect of budgetary participation on managerial performance, (4) Job relevant information weaken the effect of budgetary participation on managerial performance.Keywords: Budgetary Participation, Managerial Performance, Motivation, Organizational Commitment, Job Relevant InformationAbstrak. Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial, serta apakah motivasi, komitmen organisasi, dan job relevant information memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial pimpinan Perguruan Tinggi Swasta di Provinsi Gorontalo. Penelitian ini menggunakan metode survey dengan pendekatan asosiatif kuantitatif. Data diperoleh dengan cara penyebaran kuesioner kepada 129 responden yang merupakan para pejabat struktural Perguruan Tinggi Swasta di Provinsi Gorontalo. Teknik analisis data yang digunakan adalah moderated regression analysis (MRA). Berdasarkan hasil analisis data dapat disimpulkan bahwa: (1) Partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. (2) Motivasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (3) Komitmen organisasi tidak memperkuat pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial. (4) Job relevant information memperlemah pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial.Kata kunci: Partisipasi Penyusunan Anggaran, Kinerja Manajerial, Motivasi, Komitmen Organisasi, Job Relevant Information

scholarly journals PENGARUH CITRA MEREK, KEMUDAHAN TRANSAKSI DAN LOKASI TERHADAP KEPUTUSAN MENJADI ANGGOTA KOPERASI SYARIAH BMT BISMA TANGERANG

2021 ◽  
Vol 9 (3) ◽  
Author(s):  
Nur Jamaludin ◽  
Rohadatul A'is
Keyword(s):  
Hypothesis Testing ◽  
Multiple Regression ◽  
Significant Influence ◽  
Brand Image ◽  
Statistical Tests ◽  
Sampling Technique ◽  
Purposive Sampling ◽  
Image Variables ◽  
Regression Tests ◽  
Simultaneous Influence

<em>This study aims to determine the effect of brand image, ease of transaction and location on the decision to become a member of the Sharia Cooperative BMT BISMA Kelapa Dua Tangerang. This study took the population of members of the BMT BISMA Kelapa Dua Sharia Cooperative with purposive sampling technique. The method used is descriptive quantitative by conducting statistical tests consisting of validity, reliability, classical assumption tests, multiple regression tests and hypothesis testing by testing brand image variables, transaction convenience and location  partial or simultaneous influence on the decision. The findings of this study indicate that the ease of transaction and location variables have a positive and significant influence on the decision to become a member of the BMT BISMA Sharia Cooperative. While the brand image variable does not have a significant influence on the decision to become a member of the BMT BISMA Sharia Cooperative.</em>

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 KETERLIBATAN AYAH DALAM PENGAMBILAN KEPUTUSAN RASIONAL UNTUK MENIKAH MELALUI PROSES TA’ARUF

2017 ◽  
Vol 6 (1) ◽  
pp. 33-38
Author(s):  
ANNA ARMEINI RANGKUTI
Keyword(s):  
Decision Making ◽  
Regression Analysis ◽  
Data Collection ◽  
Hypothesis Testing ◽  
Significant Influence ◽  
Father Involvement ◽  
Quantitative Research ◽  
Adult Women ◽  
Rational Decision ◽  
Rational Decision Making

This study aims to determine the influencer of fathers involvement on rational decision making. This study is a quantitative research with sample of early adult women amount 101 respondents. The method of data collection is using Rational Decision Making, Nurturant Fathering Scale, and Reported Father Involvement Scale questionnaires that has been constructed by the relevant theory. Hypothesis testing in this study is using regression analysis. Regression analysis shows that the value of F count = 4,894 > F tabel = 3,94. Additionally significant value show that p = 0,029 < α = 0,05. The regression equation generated in this study is positive, which means that higher fathers involvement then makes rational decision making higher too. Besides, this reseaech R square of 0,047, which explains the influence of fathers involvement against rational decision making amount 47%. Based on the calculation of data shows that there is a significant influence of fathers involvement against rational decision making.

scholarly journals ANALISA FAKTOR-FAKTOR PENENTU BUDGETARY SLACK PADA LEMBAGA SWADAYA MASYARAKAT (STUDI EMPIRIS DENGAN MENGGUNAKAN STRUCTURALEQUATION MODELING)

2016 ◽  
Vol 2 (1) ◽  
Author(s):  
Maria Eurelia Wayan
Keyword(s):  
Information Asymmetry ◽  
Equation Modeling ◽  
Budgetary Slack ◽  
Unit Of Analysis ◽  
Budgetary Participation

This study aims to examine the determinants of budgetary slack on NGOs. Tests performed by usingStructural Equation Modeling (SEM). This study found evidence that factors budgetary participation,accountability demands, information asymmetry, and the behavior of individual NGOs affect budgetary slack.Also found a correlation between budgetary participation, accountability demands, information asymmetry andthe behavior of individual NGOs. This study uses a survey with 210 respondents of the unit of analysis is theindividual directors and managers of NGOs.Keywords: Accountability, Information Asymmetry, Budget, Behavior.

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.

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