Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi

Alek Murtin, Taufiq Bayu Septiadi

Abstract


This study tries to understand the influences of (1) budget participation to budgetary slack, (2) budget goal clarity to budget slack, (3) asymmetry information on the relation of budget participation as well as budgetary slack, (4) organizational commitment on the relation of budget participation as well as  budgetary slack, (5) budget emphasis on the relation of budget participation as well as  budgetary slack, (6) asymmetry information on the relation of budget goal clarity as well as  budgetary slack, (7) organizational commitment on the relation of budget goal clarity as well as  budgetary slack, (8) budget emphasis on the relation of budget goal clarity as well as  budgetary slack. The subjects of this study are middle and lower managers in local government instutions including section/department/sub-section head, under the municipality and regencies in the city government of Yogyakarta. The results show, (1) budget participation influences to budgetry slack, (2) budget goal clarity influences to budgetry slack, (3) asymmetry information act as moderating variable in the relation of budget participation with budgetary slack, (4) organizational commitment act as moderating variable in the relation of budget participation with budgetary slack.


Keywords


Budget Participation; Budget Goal Clarity; Asymmetry Information; Organizational Commitment; Budget Emphasis; Budgetary Slack

Full Text:

Download Article

References


Adoe, M. H. 2002. Pengaruh Karakteristik Tujuan Anggaran Terhadap Perilaku, Sikap dan Kinerja Pemerintah Daerah di Provinsi Nusa Tenggara Timur. Tesis. Program Pasca Sarjana. UGM: Yogyakarta.

Ali, I. 2002. Pelaporan Keuangan dan Asimetri Informasi dalam Hubungan Agency. Lintasan Ekonomi.

Anthony, R. N., and V. Govindarajan. 1995. Management Control System. Mc-Graw-Hill.

Asnawi, M. 1997. Partisipasi Anggaran, Komitmen Organisasi, dan Keterlibatan Pekerjaan Pengaruhnya Terhadap Senjangan Anggaran. Tesis. Program Pasca Sarjana. UGM: Yogyakarta.

Baiman, S. 1982. Agency Research in Management Accounting. Journal of Accounting Literature.

Brownell, P. 1982. The Role of Accounting Data in Performance Evaluation, Budgetary Participative and Organizational Effectiveness. Journal of Accounting Research.

Darlis, E. 2000. Analisis Pengaruh Komitmen Organisasi dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Partisipasi Dengan Senjangan Anggaran. Jurnal Riset dan Akuntansi Indonesia.

Darma, E. S. 2004. Pengaruh Kejelasan Sasaran Dan Sistem Pengendalian Akuntansi Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Variabel Pemoderasi Pada Pemerintah Daerah. Tesis. Program Pasca Sarjana UGM, Yogyakarta.

Dinni, A. 2008. Pengaruh Partisipasi Angggaran, Informasi Asimetri, Budget Emphasis Dan Komitmen Organisasi Terhadap Timbulnya Slack Anggaran (Studi Kasus Pada PT. Telkom Yogyakarta). Skripsi. UII, Yogyakarta.

Dunk, A. S. 1993. The Effect of Budget Emphasis And Information Asymetry on Relation Between Budgetary Participation And Slack. The Accounting Review.

Falikhatun, Dra., M.SI, AK. 2007. Interaksi Informasi Asimetri, Budaya Organisasi dan Group Cohesiveness Dalam Hubungan Antara Partisipasi Anggaran Dan Budgetary Slack (Studi Kasus Pada Rumah Sakit Umum Daerah Se Jawa Tengah). Simposium Nasional Akuntansi X. Makasar.

Fitri, Y. 2004. Pengaruh Informasi Asimetri, Partisipasi Anggaran dan Komitmen Organisasi Terhadap Timbulnya Senjangan Anggaran (Studi Empiris pada Universitas Swasta di Kota Bandung). Simposium Nasional Akuntansi VII. Denpasar Bali.

Ghozali, I. 2002. Aplikasi Analisis Multivariat Dengan Program SPSS.

Hossein, N. Using Organizational Commitment and Job Involvement to Predict Budgetary Slack.: A Research Note. Accounting Organization and Society.

Indriantoro, N. 1993. The Effect of Participative Budgeting on Job Performance and Job Satisfaction with Locus of Control nad Cultural Dimentions as Moderating Variables. Ph. D. University of Kentucky. Lexington

Jensen., and Meckling. 1976. Theory of Firm Managerial Behavior, Agency Cost and Ownership Stucture. Journal of Financial Economic.

Jumirin, A. 2001. Persepsi Kepala Instansi Pemerintah Terhadap Otonomi daerah dan Akuntabilitas Kinerja. Tesis. Program Pasca Sarjana. UGM, Yogyakarta.

Kenis, I. 1979. Effect of Goal Chaaracteristics on Managerial Attitudes and Performance. The Accounting Riview.

Lucyanda, J. 2001. Hubungan Antara Anggaran Partisipatif Dengan Kinerja Manajerial: Peran Locus of Control Sebagai Variabel Moderating dan Motivasi Sebagai Variabel Intervening. Tesis. Program Pasca Sarjana. UGM, Yogyakarta.

Mardiasmo. 2002. Akuntansi Sektor Publik. Yogyakarta: Andi offset.

Merchant, K. A. 1985. Budgeting and Propensity to Create Slack. Accounting Organization and Society.

Mowday, R. S. R., and Porter. 1979. The Measurement of Organizational Commitment. Journal of Behavior.

Nouri, H. dan R. J. Parker. 1996. The Effect of Organizational Commitment on Relation Between Budgetary Participation and Budgetary Slack. Behavioral Research In Accounting.

Nunnally, J. 1967. Psychometric Methodes. New York: McGraw-Hill.

Onsi, M. 1973. Factor Analysis of Behavioral Variables Affecting Budgetary Slack. The Accountting Riview.

Republik Indonesia. Undang-Undang RI No. 32 Tahun 2004. Tentang Pemerintahan Daerah.

Republik Indonesia. Undang-Undang RI No. 33 Tahun 2004. Tentang Perimbangan Keuangan antara Pemerintah Pusat dan Daerah.

Republik Indonesia. Peraturan Pemerintah Dalam Negeri No. 13 tahun 2006. Tentang Pedoman Pengelolaan Keuangan Daerah.

Riyanto, B. 2003. Model Kontijensi Sistem Pengendalian: Integrasi dan Ekstensi untuk Future Research. KOMPAK: Jurnal Akuntansi, Manajemen, dan Sistem Informasi FE UTY Yogyakarta. (9). April.330-342.

Santoso, S. 2000. Mengatasi Masalah Statistik dengan SPSS, Jakarta: PT Gramedia Pustaka Utama.




DOI: https://doi.org/10.18196/jai.v12i2.682

Article Metrics

Abstract view : 226 times
Download Article - 182 times

Refbacks

  • There are currently no refbacks.




Office:
Certified Public Accountant (CPA) Test Centre Room
Gedung Ki Bagus Hadikusuma (E4) Lantai 2 Pojok Barat, Universitas Muhammadiyah Yogyakarta,
Jalan Brawijaya (Lingkar Selatan), Tamantirto, Kasihan, Bantul, Daerah Istimewa Yogyakarta, Indonesia
Website: journal.umy.ac.id/index.php/ai - E-mail: jai@umy.ac.id
Phone: +62 274 387 656 (ext: 334)

Journal of Accounting and Investment is licensed under Creative Commons Attribution 4.0 International License.