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, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran

2020 ◽  
Vol 30 (9) ◽  
pp. 2381
Author(s):  
Ni Putu Evitania Precilia ◽  
Ni Putu Sri Harta Mimba
Keyword(s):  
Sampling Method ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Regional Hospital ◽  
Group Cohesiveness ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect

The purpose of this study was to examine the effect of budget participation, clarity of budget targets and group cohesiveness on budgetary slack at the Mangusada Regional Hospital in Badung Regency. A total of 36 people were selected as respondents. The sampling method in this study is purposive sampling and the data analysis technique of this study uses multiple linear regression analysis. The results of this study indicate that budgetary participation and group cohesiveness have a positive effect on budgetary slack, while the clarity of budget targets has a negative effect on budgetary slack in the Mangusada Regional Hospital in Badung Regency. Keywords: Budget Participation; Clarity of Budget Goals; Group Cohesiveness; Budgetary Slack.

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

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.

scholarly journals Komitmen Organisasi Memoderasi Pengaruh Partisipasi Anggaran, Asimetri Informasi, dan Self Esteem pada Budgetary Slack

2020 ◽  
Vol 30 (7) ◽  
pp. 1780
Author(s):  
Putu Ayu Pramesti ◽  
I Ketut Sujana
Keyword(s):  
Organizational Commitment ◽  
Information Asymmetry ◽  
Sampling Method ◽  
Self Esteem ◽  
Regional Organization ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
The Relationship ◽  
Positive Effect

This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack. Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.

scholarly journals Pengaruh Partisipasi Anggaran, Kapasitas Individu, Self Esteem dan Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Desa di Kecamatan Petanahan

2020 ◽  
Vol 2 (3) ◽  
pp. 411-425
Author(s):  
Sulis Nafisatun Khasanah ◽  
Ika Neni Kristanti
Keyword(s):  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Self Esteem ◽  
Process Data ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Budgetary Participation ◽  
Individual Capacity ◽  
Positive Effect ◽  
Budgeting Process

This study aimed to examine the effect of budgetary participation, individual capacity, self esteem and clarity of budget targets on village budgetary slack that occurs in Petanahan District. This research was carried out in 21 villages in Petanahan Subdistrict. The sample in this study were 43 respondents who participated in the budgeting process. Data collection was done by distributing questionnaires directly to respondents. The analysis technique used was multiple linear regression analysis. The results of this study indicate that: (1) budgetary participation has a positive and significant effect on budgetary slack, (2) individual capacity has no effect on budgetary slack, (3) self-esteem has no effect on budgetary slack, (4) clarity of budget targets has a positive effect and significant to budgetary slack.         

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 ENVIRONMENTAL UNCERTAINTY IN MODERATING BUDGETARY PARTICIPATION AND ORGANIZATIONAL COMMITMENT TO BUDGETARY SLACK

2020 ◽  
Vol 10 (3) ◽  
pp. 400
Author(s):  
Putu Kepramareni ◽  
Ida Ayu Nyoman Yuliastuti ◽  
Gusti Ayu Ari Dewi
Keyword(s):  
Regression Analysis ◽  
Organizational Commitment ◽  
Low Income ◽  
Environmental Uncertainty ◽  
Sampling Technique ◽  
Budgetary Slack ◽  
Analysis Technique ◽  
Negative Effect ◽  
Budgetary Participation ◽  
Positive Effect

Budgetary slack is done to facilitate the achievement of the budget by budgeting low income and high budgeting. This study aims to determine the effect of budgetary participation and organizational commitment on budgetary slack with environmental uncertainty as a moderating variable. The population used in this study was 19 Starred Hotels in Ubud Gianyar with a total of 2,151 employees. The method of determining the sample using a purposive sampling technique, so that the sample used is as many as 152 employees found in 19 Starred Hotels in Ubud, Gianyar. Data collection was carried out using a questionnaire. The analysis technique used is MRA (Moderated Regression Analysis). The results showed that budgetary participation had a positive effect on budgetary slack, while organizational commitment had a negative effect on budgetary slack. Environmental uncertainty can strengthen the influence of budgetary participation on budgetary slack, and environmental uncertainty can weaken the influence of organizational commitment on 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.

scholarly journals Analisis Tentang Pengaruh Budaya Kerja, Komitmen Organisasi, Dan Standar Prosedur Operasional Terhadap Produktivitas Kerja Karyawan (Studi Kasus di PT Kimia Farma Apotek Tbk (Persero) Wilayah Bandung Timur)

2019 ◽  
Vol 1 (2) ◽  
pp. 95-106
Author(s):  
Kosasih
Keyword(s):  
Regression Analysis ◽  
Data Analysis ◽  
Organizational Commitment ◽  
Research Method ◽  
Linear Regression Analysis ◽  
Work Productivity ◽  
Multiple Linear Regression Analysis ◽  
Work Culture ◽  
Analysis Technique ◽  
Positive Effect

The purpose of this research is to obtain empirical evidence through data analysis of the influence of work culture, organizational commitment, and strandar operational procedures on employee work productivity at PT Kimia Farma Apotek Tbk (Persero) East Bandung Region. The research method used in this research is descriptive and verifikatif method with quantitative approach and using multiple linear regression analysis. Technique of collecting data that is used is by observation at 6 pharmacy chemical pharmacy of East Bandung area through questionnaires completed by interview. the esult of this study indicate that both partially and simultaneously between work culture, organizational commitment and standart operational process have a positive effect on employee work productivity. It means that the more work culture organizational commitment, and ordinary operational procedures, will make the work productivity of employees more and more tense. As well as the most dominant most affecting work productivity is comitment organization, meaning with high organizational commitment, automatically employees will work hard for the company, proud of the company and have good emission ties the company.

scholarly journals Psychological Cost, Religiusitas, Love of Money dan Kepatuhan Wajib Pajak Badan Sektor UMKM

2020 ◽  
Vol 31 (5) ◽  
pp. 1344
Author(s):  
Ni Kadek Rahayu Artharini ◽  
Naniek Noviari
Keyword(s):  
Economic Growth ◽  
Regression Analysis ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Corporate Compliance ◽  
Analysis Techniques ◽  
Analysis Technique ◽  
Love Of Money ◽  
Negative Effect ◽  
Positive Effect

MSMEs play a very important role in encouraging the acceleration of a country's economic growth. This study aims to determine the effect of psychological cost, religiosity, and love of money on the taxpayer compliance of the MSMEs sector registered in the East Denpasar Tax Office. Incidental sampling is used as a method of determining the sample and obtained a sample of 96 MSMEs. The data analysis technique used is multiple linear regression analysis techniques. The results showed that psychological cost and religiosity had a positive effect on the compliance of the Taxpayers of the MSME sector, while love of money had a negative effect on the compliance of the Taxpayers of the MSMEs sector. Keywords: Psychological Cost; Religiosity; Love of Money; Corporate Compliance Tax Payer’s.

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