scholarly journals Psychological Capital Strengthens the Effect of Budget Participation on Budgetary Slack?

2021 ◽  
Keyword(s):  
Psychological Capital ◽  
Budgetary Slack

scholarly journals PENGARUH MODAL PSIKOLOGIS DAN PARTISIPASI ANGGARAN TERHADAP KEINGINAN UNTUK MEMBUAT SENJANGAN ANGGARAN

2020 ◽  
Vol 6 (2) ◽  
pp. 76-86
Author(s):  
Jengger Woro Hapsari ◽  
Alwi Alwi
Keyword(s):  
Data Quality ◽  
Psychological Capital ◽  
T Test ◽  
Quality Test ◽  
Likert Scales ◽  
Budgetary Slack ◽  
Budgetary Participation

The study aimed at finding out the effect of psychological capital dan budgetary participation on the budgetary slack. The population are all of Kopertis in the Indonesia. There were about 84 respondents are budgetary team in Kopertis. The data were collected by using five instrument of questionnaries based on Likert-scales. Data quality test was made by using validity and reability. The hypotesis is tested using hypotesis T-Test. From the results of hypotesis tests it is concluded that (1) there was affect of psychological capital on the budgetary slack (2) there was not affect of budgetary participation on the budgetary slack.

scholarly journals Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Psychological Capital Sebagai Variabel Pemoderasi

2019 ◽  
Vol 1 (2) ◽  
pp. 666-677
Author(s):  
Tiwi Maitri Arista ◽  
Efrizal Syofyan
Keyword(s):  
Regression Analysis ◽  
Psychological Capital ◽  
Research Problem ◽  
Significant Positive Effect ◽  
Unexpected Events ◽  
Budgetary Slack ◽  
Budgetary Participation ◽  
The Relationship ◽  
Positive Effect ◽  
Budgeting Process

The purpose of this research is to discover how the influence impact of budgetary participation on budgetary slack with psychological capital as a moderating variabel in structural leader and budget team, who are directly involved and have responsibilities for budgeting process in their fields and devises to solve the research problem. There for analysis used is a moderated regression analysis moderated regression analysis (MRA), the result shows that budgeting participation will improve and have a significant positive effect on budgetary slack in uncertainty and unexpected events while preparation and implementation of budgets at Bung Hatta University who was strengthened by psychological capital, which is a moderation in the relationship between budget, participation and budgetary slack.

Workplace Ostracism and Its Negative Outcomes

2016 ◽  
Vol 15 (4) ◽  
pp. 143-151 ◽  
Author(s):  
Xiaoming Zheng ◽  
Jun Yang ◽  
Hang-Yue Ngo ◽  
Xiao-Yu Liu ◽  
Wengjuan Jiao
Keyword(s):  
Affective Commitment ◽  
Psychological Capital ◽  
Intention To Leave ◽  
Future Research ◽  
Conservation Of Resources ◽  
Negative Consequences ◽  
Negative Outcomes ◽  
Workplace Ostracism ◽  
Using Data ◽  
The Relationship

Abstract. Workplace ostracism, conceived as to being ignored or excluded by others, has attracted the attention of researchers in recent years. One essential topic in this area is how to reduce or even eliminate the negative consequences of workplace ostracism. Based on conservation of resources (COR) theory, the current study assesses the relationship between workplace ostracism and its negative outcomes, as well as the moderating role played by psychological capital, using data collected from 256 employees in three companies in the northern part of China. The study yields two important findings: (1) workplace ostracism is positively related to intention to leave and (2) psychological capital moderates the effect of workplace ostracism on affective commitment and intention to leave. This paper concludes by discussing the implications of these findings for organizations and employees, along with recommendations for future research.

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.

Budgetary Slack

Controlling ◽  
2016 ◽  
Vol 28 (4-5) ◽  
pp. 281-282
Author(s):  
Joachim Sautter
Keyword(s):  
Budgetary Slack
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