The Influence of Budget Participation, Asymmetric Information, and Organizational Commitment on Budgetary Slack with Budget Emphasis as a Moderating Variable in the Langkat Regency Government

Rizqy Winny Asmara

doi:10.55927/fjmr.v3i7.10089

Authors

Rizqy Winny Asmara Master of Management Science, Faculty of Economics and Business, University of North Sumatra

DOI:

https://doi.org/10.55927/fjmr.v3i7.10089

Keywords:

Budgetary Slack, Budget Participation, Information Asymmetry, Organizational Commitment, Budget Emphasis

Abstract

The aim of this research is to analyze the influence of budget participation, asymmetric information and organizational commitment on the budget gap with budget emphasis as a moderating variable in the Langkat Regency Government. Data were collected through questionnaires to structural officials who carry out budgeting in 56 OPDs in Langkat Regency, totaling 224 people selected using the purposive sampling method and 212 questionnaires filled in from the research from January to April 2024,The analysis method uses SEM based on the SmartPLS Version 4.1 variant. The research instrument has passed the validity and reliability test. The research results show that budget participation, asymmetric information and organizational commitment have a significant positive effect on the budget gap, budget participation becomes significantly negative on the budget gap, when budgetary emphasis moderates the relationship between the two, while information asymmetry and organizational commitment are not significantly related to the budget gap when the emphasis is on budget gaps. Budget as a moderating variable.

Downloads

Download data is not yet available.

References

Akhmad Azmi Basyir 2016. Pengaruh Partisipasi Anggaran, Informasi Asimetri, dan Kapasitas Individu terhadap Budgetary Slack pada SKPD Pemerintah Kota Samarinda. Jurnal Ekonomi dan Keuangan.

Asak, P Rani. 2014. “Kemampuan Asimetri Informasi, Ketidakpastian Lingkungan, Budget Emphasis, Dan Kapasitas Individu Sebagai Variabek Moderasi Terhadap Partisipasi Anggaran Pada Budgetary Slack (Studi Kasus Pada SKPD Di Kabupaten Badung, Bali). Program Pascasarjana Univeritas Udayana. Bali

Brigham, E. F. dan J.F. Houston. 2019. Dasar-dasar Manajemen Keuangan. Edisi Empat Belas. Buku Dua. Salemba Empat. Jakarta.

Budy, Tasya Agita. 2013. “Pengaruh Penganggaran Partisipatif TerhadapBudgetary Slack Dengan Asimetri Informasi Dan Budget Emphasis Sebagai Variabel Pemoderasi (Studi Kasus Pada Pemerintah Daerah Kabupaten Sleman)” (tesis). Fakultas Ekonomi Bisnis. Universitas Gadjah Mada

Dito Aditia Darma Nasution, 2020. Effect of Budgetary Participation on the Budgetary Slack with Information Asymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation. The International Journal of Business Management and Technology.

Ghozali, Imam dan Hengky Latan (2015). Partial Least Squares Konsep Teknik dan Aplikasi dengan Program Smart PLS 3.0. Semarang: Universitas Diponegoro Semarang

Irfan, M, Santoso, B., & Effendi, L. (2016). Pengaruh partisipasi anggaran terhadap senjangan anggaran dengan asimetri informasi, penekanan anggaran dan komitmen organisasional sebagai variabel pemoderasi. Jurnal Akuntansi dan Investasi, 17(2), 158-175

Islami, I, N dan Nahartyo, E, (2019), Do Leadership Moderate The Relationship of Organizational Commitment and Budgetary Slack? An Experimental Approach

Janet Anneta, 2022. Pengaruh Asimetri Informasi dan Iklim Kerja Etis Terhadap Budgetary Slack. Jurnal Bisnis dan Akuntansi

Karsam, 2015. Effect of Budget Emphasis and Motivation on the Relationship between Participative Budgeting and Budgetary Slack and the Impact on the Managerial Performance (a study on Yayasan Pendidikan dan Koperasi in the Banten Province). Research Journal of Finance and Accounting.

Koeswardhana, G. Dan Saprudin. (2019). Pengaruh Partisipasi Penganggaran, Asimetri Informasi, dan Budaya Organisasi pada Senjangan Anggaran (Studi Kasus pada Patra Hotel & Resort). Journal of Information System, Applied, Management, Accounting, and Research, 3(2), 79-89

Maria Gracia Donna,Sri Ningsih, 2020. Budgetary Slack and Use in Indonesia : Participation on Budget and Budget Emphasis as Mediation Variables. International Journal of Innovation, Creativity and Change.

Merchant, KA. 1985. Budgeting and the Propensity to Create Budgetary Slack. Accounting Organization and Society, Vol. 10, pp. 201 – 210

Muhammad Dahlan, 2021. The Government Participation in Budget Setting can Be Improved Trust and Public Acceptance. Journal of Legal , Ethical and Regulatory Issues. Vol; 24, Special Issue 1, 2021.

Ni Putu Ariani, I Gusti Ayu Nyoman Budiasih; 2021. The Effect of Budgeting Participation, Organizational Commitment, and Self Esteem on Village budgetary Slack in Mengwi Sub-district. American Journal of Humanities and Social Science Research. Vol.5, pp.425-433.

Onsi, M. 1973. Factor analysis of behavioral variables affecting budgetary slack. The Accounting Review, 59 (July), pp. 63-74.

Pratiwi, Y., & Puspita, L. M. N. (2017). Pengaruh Tujuan Penggunaan Anggaran terhadap Senjangan Anggaran dengan Partisipasi Anggaran dan Penekanan Anggaran Sebagai Variabel Mediasi. Jurnal Akuntansi, 7(2), 19–34.

Quang –Huy Ngo, Thi-Nam Ninh Doan, Thanh – Nha Huynh, 2017. A Study on Manager’s Creation of Budgetary Slack in Emerging Economies : The Case of Vietnam. Asian Journal of Accounting Research.

Rizki Sari Eka Putri, Amrie Firmansyah, 2022. Budgetary Slack : Iklim Kerja Etis, Motivasi Berprestasi, Komitmen Organisasi, dan Modal Intelektual. Jurnal Akuntansi dan Bisnis.

Siegel, G., dan Helena R. Marconi. 1989. Behavioral Accounting, South-Western Publishing Co. Cincinnati-Ohio.

Stephen Ross, 1973. The Economic Theory of Agency: The Principal's Problem. American Economic Review. vol. 63, issue 2, 134-39.

Suartana, I. W. (2010). Akuntansi Keperilakuan Teori dan Implementasi. Yogyakarta.

Sugiyono. (2019). Metode Penelitian Kuantitatif, Kualitatif Dan R&D.(Cetakan Ke-1). Bandung: CV Alfabeta

Wiratama, Prama. (2016). Analisis Pengaruh Pertumbuhan Anggaran, Partisipasi Anggaran dan Asimetri Informasi terhadap Budgetary Slack pada Instansi Pemerintah Pusat Periode 2005—2014. Skripsi. Tangerang Selatan: Politeknik Keuangan Negara STAN.

Yuhertiana, I., Pranoto, S., & Priono, H. (2015). Perilaku disfungsional pada siklus penganggaran pemerintah: Tahap perencanaan anggaran. Jurnal Akuntansi & Auditing Indonesia, 19(1), 25–38.

Yuwono, Indrajaya, Hariyandi 2009. Penganggaran Sektor Publik- Pedoman Praktis Penyusunan, Pelaksanaan, dan Pertanggungjawaban APBD Berbasis Kinerja.