scholarly journals D, Sari Faktor-faktor yang Mempengaruhi Budgetary Slack dengan Gaya Kepemimpinan sebagai Moderasi

2021 ◽  
Vol 4 (2) ◽  
pp. 775-783
Author(s):  
Sari Dewi ◽  
Doni Indo
Keyword(s):  
Budgetary Slack ◽  
Purposive Sampling

Anggaran sektor publik merupakan dana kegiatan yang bersumber dari dana publik. Di Indonesia kendala yang dihadapi ketika melakukan penyusunan anggran yang tidak tepat waktu. Beberapa penyebab terjadi kesalahan yaitu kesalahan penginputan jumlah dana yang digunakan hingga terjadi minus anggaran. Adapun faktor individu keinginan memiliki untuk kepentingan pribadi. Berdasarkan phenomena yang dihadapi, penulisan melakukan penelitian bertujuan untuk mengevaluasi faktor-faktor yang mempengaruhi budgetary slack dengan gaya kepemimpinan sebagai moderasi. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Adapun perolehan data melalui penyebaran kuesioner adalah sebanyak responden 96 orang pada Aparatur Desa di Wilayah Daerah Istimewa Yogyakarta. Analisis data menggunakan regresi linier berganda. Hasil penelitian menjelaskan bahwa partisipasi anggaran berpengaruh positif terhadap budgetary slack yaitu sebesar 0,025  <  alpha (0,05) dan koefisien regresi sebesar  0,179 maka H1 diterima., asimetri informasi berpengaruh positif terhadap budgetary slack  yaitu sebesar 0,009  <  alpha (0,05) dan koefisien regresi sebesar  0,449 maka H2 diterima dan kapasitas individu berpengaruh positif terhadap budgetary slack  yaitu sebesar 0,019 <  alpha (0,05) dan koefisien regresi sebesar  0,150 maka H3 diterima.. Sedangkan gaya kepemimpinan tidak dapat memoderasi variabel partisipasi anggaran terhadap budgetary slack yaitu didapat nilai sig sebesar 0.860 > alpha 0.05 dengan nilai β sebesar 0.11. Hasil ini dapat membuktikan H4 yang dilakukan ini ditolak.

scholarly journals Agency Relationship in Budgeting at Inclusion Schools in Gunungkidul District

2021 ◽  
Vol 17 (1) ◽  
pp. 49-64
Author(s):  
Risma Wira Bharata ◽  
Eko Suwardi ◽  
Mimin Nur Aisyah
Keyword(s):  
Organizational Culture ◽  
School Principals ◽  
Survey Method ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Agency Relationship ◽  
Inclusive Schools ◽  
Inclusive School ◽  
Budgetary Participation ◽  
The Relationship

Abstract: This study explores the effect of budgetary participation on budgetary slack with organizational culture as an intervening variable in inclusive schools. This study used a survey method by distributing questionnaires consisting of six questions for budgetary slack, five questions budget participation, and 23 questions organizational culture. Used purposive sampling, the study included 100 inclusive school principals and ten education office staff who handled the inclusive school budget. Data were analyzed through a path analysis by using PLS. This study shows that budgetary participation affects organizational culture but has no effect on budgetary slack. Moreover, organizational culture does not mediate the relationship between budget participation and budgetary slack. The Office of Education and Inclusive Schools are suggested to establish better communication and strengthen an organizational culture that can encourage inclusive schools to participate in budgeting to reduce budgetary slack in inclusive education.Keywords: Budget Participation, Budgetary Slack, Organizational CultureHubungan Keagenan dalam Penganggaran pada Sekolah Inklusi di Kabupaten GunungkidulAbstrak: Penelitian ini bertujuan untuk menyelidiki pengaruh partisipasi anggaran terhadap senjangan anggaran dengan budaya organisasi sebagai variabel intervening pada sekolah inklusif. Penelitian ini menggunakan metode survei dengan menyebarkan kuesioner yang terdiri dari 6 pertanyaan untuk senjangan anggaran, 5 pertanyaan partisipasi anggaran, dan 23 pertanyaan budaya organisasi. Sampel menggunakan purposive sampling, yang meliputi 100 kepala sekolah inklusif dan 10 pegawai dinas pendidikan yang menangani anggaran sekolah inklusif. Analisis data menggunakan analisis jalur dengan PLS. Penelitian ini menemukan bahwa partisipasi anggaran berpengaruh terhadap budaya organisasi namun tidak dapat menemukan pengaruh partisipasi anggaran terhadap senjangan anggaran. Penelitian ini tidak membuktikan bahwa budaya organisasi dapat memediasi hubungan antara partisipasi anggaran dan senjangan anggaran. Dinas pendidikan dan sekolah inklusif diharapkan dapat menjalin komunikasi yang lebih baik dan memperkuat budaya organisasi yang dapat mendorong sekolah inklusif untuk berpartisipasi dalam penyusunan anggaran sehingga mengurangi senjangan anggaran dalam pendidikan inklusif.Kata kunci: Partisipasi Anggaran, Senjangan Anggaran, Budaya Organisasi

scholarly journals GROUP KOHESIVITAS DAN GAYA KEPEMIMPINAN PEMODERASI HUBUNGAN PARTISIPASI ANGGARAN DAN SENJANGAN ANGGARAN

2019 ◽  
Vol 7 (1) ◽  
pp. 77-84
Author(s):  
Isma Coryanata
Keyword(s):  
Leadership Style ◽  
City Government ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Budgetary Participation ◽  
The Relationship ◽  
The City

This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style

scholarly journals Pengaruh Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Dengan Asimetri Informasi Sebagai Variabel Pemoderasi

2020 ◽  
Vol 2 (1) ◽  
pp. 2590-2602
Author(s):  
Richard Arya Prakasa
Keyword(s):  
Data Collection ◽  
Information Asymmetry ◽  
Sampling Method ◽  
Sample Selection ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Goal Clarity ◽  
Analysis Technique

This study aimed to determine the effect of budget goal clarity to the budgetary slack to be moderated by the information asymmetry. This research was conducted in SKPD Pesisir Selatan District as much as 27 SKPD. The respondents used in this study were 108 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire.The analysis technique used in this research his Moderated Regression Analysis.The results of this study found that, budget goal clarity does not affect the budgetary slack and the information asymmetry cannot moderate the influence of budget goal clarity for budgetary slack.

scholarly journals Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi

2019 ◽  
pp. 230
Author(s):  
Putu Agus Aditya Pramana Putra ◽  
I Ketut Suryanawa
Keyword(s):  
Regression Analysis ◽  
Locus Of Control ◽  
Self Esteem ◽  
Budgetary Slack ◽  
Purposive Sampling

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran pada budgetary slack serta apakah self esteem dan locus of control mampu memoderasi pengaruh partisipasi anggaran pada budgetary slack di OPD Kabupaten Badung. Sampel dalam penelitian ini adalah Kepala OPD, Kasubag Keuangan, dan Kasubag Perencanaan & Program di setiap Dinas di Kabupaten Badung dengan jumlah responden 101 orang. Metode penentuan sampel menggunakan metode purposive sampling dan pengumpulan data dengan menggunakan kuesioner. Data dianalisis dengan menggunakan Moderated Regression Analysis (MRA). Berdasarkan hasil penelitian ini menunjukkan bahwa partisipasi anggaran berpengaruh positf pada budgetary slack, self esteem mampu memperlemah pengaruh partisipasi anggaran pada budgetary slack serta locus of control tidak mampu memoderasi pengaruh partisipasi anggaran pada budgetary slack. Kata  Kunci: Partisipasi anggaran, budgetary slack, self esteem, LOC

scholarly journals MEDIASI KESENJANGAN ANGGARAN PADA PENGARUH BUDAYA ORGANISASI, ASIMETRI INFORMASI TERHADAP PARTISIPASI ANGGARAN

2020 ◽  
Vol 6 (2) ◽  
pp. Inpress
Author(s):  
Langgeng Prayitno Utomo
Keyword(s):  
Organizational Commitment ◽  
Data Collection ◽  
Information Asymmetry ◽  
Direct Effect ◽  
Indirect Effect ◽  
Sampling Methods ◽  
Total Sample ◽  
Literature Study ◽  
Budgetary Slack ◽  
Purposive Sampling

This study aims to determine the direct effect of information asymmetry and organizational commitment on budget participation through budget gaps and the indirect effect of information asymmetry and organizational commitment on budget participation through budget gaps. The population of this study were all employees at 28 Koperasi Pegawai Republik Indonesia (KPRI). The total sample of 122 respondents was selected through purposive sampling. Methods of data collection through methods using questionnaires and literature study. The results showed that information asymmetry has no direct effect on budget participation. Organizational commitment affects budget participation and organizational commitment affects budget gaps. In addition, organizational commitment and budget participation do not directly affect budget gaps. Information asymmetry and information commitment through budget participation have no effect on budget gaps. Increasing participation in budgeting is considered to reduce budgetary slack. The participation budget can also improve the performance of employees or employees because they feel responsible for the budget that is jointly prepared

scholarly journals Pengaruh Partisipasi Anggaran Terhadap Kesenjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi

2020 ◽  
Vol 2 (1) ◽  
pp. 2299-2313
Author(s):  
Rinaldi Rinaldi ◽  
Henri Agustin ◽  
Vita Fitria Sari
Keyword(s):  
Organizational Commitment ◽  
Data Collection ◽  
Sampling Method ◽  
Sample Selection ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Goal Clarity ◽  
Analysis Technique ◽  
Budgetary Participation

This study aimed to determine the effect of budgetary participation to the budgetary slack to be moderated by the organizational commitment. This research was conducted in SKPD Pesisir Selatan District as much as 52 OPD. The respondents used in this study were 104 employees. Sample selection was done by using purposive sampling method. Data collection was done through questionnaire. The analysis technique used in this research is Moderated Regression Analysis.The results of this study found that, budgetary participation affect the budgetary slack and the organizational commitment  can not moderate the influence of budget goal clarity for budgetary slack.

scholarly journals PENGARUH PARTISIPASI, PENEKANAN ANGGARAN DAN ASIMETRI INFORMASI TERHADAP BUDGETARY SLACK

2019 ◽  
Vol 7 (2) ◽  
pp. 148-158
Author(s):  
Tamar I. M Bire Kire ◽  
Herly M. Oematan
Keyword(s):  
Budgetary Slack ◽  
Purposive Sampling

Penelitian ini bertujuan untuk menguji pengaruh partisipasi, penekanan anggaran, dan asimetri informasi terhadap budgetary slack pada Universitas Nusa Cendana. Teknik analisis yang digunakan adalah analisis regresi linear berganda yang diuji secara parsial. Populasi dalam penelitian ini adalah semua unit kerja di Universitas Nusa Cendana. Pemilihan sampel menggunakan metode purposive sampling. Hasil penelitian menunjukkan bahwa secara parsial partisipasi dan asimetri informasi memiliki pengaruh negatif namun tidak signifikan terhadap budgetary slack pada Universitas Nusa Cendana. sedangkan penekanan anggaran berpengaruh positif signifikan terhadap budgetary slack pada Universitas Nusa Cendana.

scholarly journals PENGARUH PARTISIPASI ANGGARAN, PARTISIPASI PERENCANAAN STRATEGIS DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK

2019 ◽  
Vol 4 (2) ◽  
pp. 180-195
Author(s):  
Aris Anugrah Agustianto
Keyword(s):  
Organizational Commitment ◽  
Strategic Planning ◽  
Empirical Evidence ◽  
Sampling Method ◽  
Partial Least Square ◽  
Least Square ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Negative Effect

This study aims to find empirical evidence about the effect of budget participation, participation in strategic planning, motivation, organizational commitment, budgetary slack. The sampling method used in this study was purposive sampling method and obtained 15 research samples as an observation item found in Banten Province. Data were analyzed using Partial Least Square (PLS) software. The results of this study indicate that the variable Budget Participation has a positive and significant effect on organizational commitment, participation in strategic planning has a positive and significant effect on organizational commitment, Motivation variables have a positive and significant effect on Organizational Commitment, Organizational commitment has a positive and significant effect on Budgetary Slack, Motivation has a negative effect against Budgetary Slack, Budget Participation has a positive and significant effect on Budgetary Slack.

scholarly journals Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi

2019 ◽  
Vol 29 (2) ◽  
pp. 547
Author(s):  
Kadek Ayu Mika Dwi Riantari ◽  
Maria Mediatrix Ratna Sari
Keyword(s):  
Data Analysis ◽  
Locus Of Control ◽  
Data Collection ◽  
Information Asymmetry ◽  
Questionnaire Data ◽  
Participatory Budgeting ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Positive Effect

This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.

scholarly journals Self Esteem Dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Budgetary Slack

2019 ◽  
pp. 426
Author(s):  
Anak Agung Ngurah Bagus Dwiprayuda ◽  
I Dewa Wiratmaja
Keyword(s):  
Regression Analysis ◽  
Empirical Evidence ◽  
Behavior Management ◽  
Sampling Technique ◽  
Self Esteem ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Purposive Sampling ◽  
Analysis Technique ◽  
Budgetary Participation

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator of the influence of budgetary participation on budgetary slack. This research was conducted at 22 BPR in Denpasar City. The technique of determining the sample in this research is purposive sampling technique, with the number of respondents as much as 84. The analysis technique used in this research is Moderated regression analysis (MRA). The results of this study indicate that both self esteem and group cohesiveness are able to moderate the influence of budgetary participation in budgetary slack at BPR in Denpasar city. The higher self esteem and group cohesiveness will weaken the effect of budgetary participation on budgetary slack. Keywords: budget participation, self esteem, group

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