PENGARUH BUDGET PARTICIPATION, INFORMATION ASYMMETRY,DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADAPEMERINTAHKOTABENGKULU
Dublin Core
Title
PENGARUH BUDGET PARTICIPATION, INFORMATION ASYMMETRY,DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADAPEMERINTAHKOTABENGKULU
Description
Abstract
The title of this research is the influence of budget participation, information asymmetry, and budgetemphasisonbudgetaryslackintheBengkulucitygovernment.Thereasonsomeoneinanorganizationappliesbudgetaryslackisbecausetheybelievethattheresultsoftheirworkwilllookgoodintheeyesoftheirleaderswhen they can achieve the budget that has been set. Another trigger for the formation of budgetary slack isthat budget planning is often cut in the allocation of resources. Aspects that gave rise to the formation ofbudgetaryslack,includingbudgetparticipation,informationasymmetryand budgetemphasis.
This study aims to determine the effect of budget participation, information asymmetry, and budgetemphasis on budgetary slack in the Bengkulu city government. This study uses quantitative data design withprimary data. The method used in obtaining data from respondents is a survey method using a questionnaire.The sample in this study amounted to 88 samples consisting of 22 OPD employees of the Bengkulu citygovernment.TheanalysistechniqueofthisresearchusesthehelpofSmart PLSSoftwareforWindows.
The results of this study can be concluded that the variables of Budget Participation, InformationAsymmetry, and Budget Emphasis partially and simultaneously affect Budgetary Slack in the Bengkulu citygovernment.
Keywords:BudgetParticipation,InformationAsymmetry,BudgetEmphasis,BudgetarySlack,BengkuluCityGovernment.
The title of this research is the influence of budget participation, information asymmetry, and budgetemphasisonbudgetaryslackintheBengkulucitygovernment.Thereasonsomeoneinanorganizationappliesbudgetaryslackisbecausetheybelievethattheresultsoftheirworkwilllookgoodintheeyesoftheirleaderswhen they can achieve the budget that has been set. Another trigger for the formation of budgetary slack isthat budget planning is often cut in the allocation of resources. Aspects that gave rise to the formation ofbudgetaryslack,includingbudgetparticipation,informationasymmetryand budgetemphasis.
This study aims to determine the effect of budget participation, information asymmetry, and budgetemphasis on budgetary slack in the Bengkulu city government. This study uses quantitative data design withprimary data. The method used in obtaining data from respondents is a survey method using a questionnaire.The sample in this study amounted to 88 samples consisting of 22 OPD employees of the Bengkulu citygovernment.TheanalysistechniqueofthisresearchusesthehelpofSmart PLSSoftwareforWindows.
The results of this study can be concluded that the variables of Budget Participation, InformationAsymmetry, and Budget Emphasis partially and simultaneously affect Budgetary Slack in the Bengkulu citygovernment.
Keywords:BudgetParticipation,InformationAsymmetry,BudgetEmphasis,BudgetarySlack,BengkuluCityGovernment.
Creator
Defri Yuindra
Nensi Yuniarti Zs
Yusmaniarti
Hernandianto
Yusmaniarti
Hernandianto
Source
Akuntansi
Publisher
UPT Perpustakaan
Date
03/12/2022
Contributor
Universitas Muhammadiyah Bengkulu
Rights
Universitas Muhammadiyah Bengkulu
Language
Bahasa Indonesia
Identifier
DaftarPustaka
Adriyani,F.,&Sukirno,S.(2017).PengaruhSelfEfficacy,RewardandPunishment,DanAsimetriInformasiTerhadapBudgetarySlack:StudiEksperimenPadaKonteksPenganggaranPartisipatif.Nominal,BarometerRiset AkuntansiDanManajemen,6(1).https://doi.org/10.21831/nominal.v6i1.14333
DB,P.R.(2013).Pengaruhpartisipasianggarandanasimetriinformasiterhadaptimbulnyabudgetslack(studiempirispada Pemerintah KotaPadang).JurnalEkonomi, 8(1),1–22.
Krisnayanti, K. N., Herawati, N. T.,& Atmadja, A. T. (2017). Pengaruh Partisipasi Anggaran, KomitmenOrganisasi, Locus Of Control dan Sistem Pengendalian Internal Terhadap Budgetary Slack (StudiEmpirisPadaLembagaPerkreditanDesa(LPD)DiKecamatanBuleleng).E-JournalS1AkUniversitasPendidikanGanesha, 07(01), 1–12.
Mardhiana, M. D. (2018). Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Self Esteemsebagai Variabel Moderasi. E-Jurnal Akuntansi, 2018(1), 521–543.https://doi.org/10.24843/EJA.2018.v22.i01.p20
Nasution, D. A. D. (2020). Effect of Budgetary Participation on the Budgetary Slack with InformationAsymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation. Journal ofBusinessManagementandTechnology,4(2), 113–120.
Panjaitan,F.B.,Margaret,R.,&Carolina,Y.(2019).Faktor-faktoryangMempengaruhiBudgetarySlackpadaDinas Pengelolaan Keuangan dan Aset Daerah di Propinsi Jawa Barat. Journal of Accounting, Finance,Taxation,andAuditing(JAFTA),1(1), 75–90.https://doi.org/10.28932/jafta.v1i1.1529
Putra,Y.P.(2020).PENGARUHASIMETRIINFORMASITERHADAPBUDGETARYSLACKDENGANKEJUJURANSEBAGAIVARIABELPEMODERASI:PENGANGGARANPARTISIPATIF(Studi
EksperimenPadaMahasiswaS1AkuntansiUniversitasMuhammadiyahBengkulu).EKOMBISREVIEW:JurnalIlmiahEkonomi DanBisnis,8(1),9–18.https://doi.org/10.37676/ekombis.v8i1.927
Riantari, K. A. M., & Sari, M. M. R. (2019). Pengaruh Penganggaran, Budget Empahasis, Asimetri InformasiPada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi. E-Jurnal Akuntansi, 29(2), 547–560.
Srimulani,N.L.,Lucy,S.M.,&Nyoman,TrisnaHerawati.(2014).Pengaruhpartisipasianggaran,komitmenorganisasi, dan job relevant information (JRI) terhadap senjangan anggaran (budgetary slack) (StudiEmpiris Pada Satuan Kerja Perangkat Daerah di Kabupaten Buleleng). E-Jurnal Akuntansi Program S1,2(1),1–11.
Tradisional,M.P.(2020).UniversitasSultanAgengTirtayasa. 3(0),313–336.
Triana, M., Yuliusman, & Putra, W. E. (2012). Pengaruh Partisipasi Anggaran, Budget Emphasis, Dan LocusOf Control Terhadap Slack Anggaran (Survei Pada Hotel Berbintang di Kota Jambi). E-Jurnal BINARAKUNTANSI,1(1), 51–55.
Adriyani,F.,&Sukirno,S.(2017).PengaruhSelfEfficacy,RewardandPunishment,DanAsimetriInformasiTerhadapBudgetarySlack:StudiEksperimenPadaKonteksPenganggaranPartisipatif.Nominal,BarometerRiset AkuntansiDanManajemen,6(1).https://doi.org/10.21831/nominal.v6i1.14333
DB,P.R.(2013).Pengaruhpartisipasianggarandanasimetriinformasiterhadaptimbulnyabudgetslack(studiempirispada Pemerintah KotaPadang).JurnalEkonomi, 8(1),1–22.
Krisnayanti, K. N., Herawati, N. T.,& Atmadja, A. T. (2017). Pengaruh Partisipasi Anggaran, KomitmenOrganisasi, Locus Of Control dan Sistem Pengendalian Internal Terhadap Budgetary Slack (StudiEmpirisPadaLembagaPerkreditanDesa(LPD)DiKecamatanBuleleng).E-JournalS1AkUniversitasPendidikanGanesha, 07(01), 1–12.
Mardhiana, M. D. (2018). Pengaruh Partisipasi Anggaran terhadap Budgetary Slack dengan Self Esteemsebagai Variabel Moderasi. E-Jurnal Akuntansi, 2018(1), 521–543.https://doi.org/10.24843/EJA.2018.v22.i01.p20
Nasution, D. A. D. (2020). Effect of Budgetary Participation on the Budgetary Slack with InformationAsymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation. Journal ofBusinessManagementandTechnology,4(2), 113–120.
Panjaitan,F.B.,Margaret,R.,&Carolina,Y.(2019).Faktor-faktoryangMempengaruhiBudgetarySlackpadaDinas Pengelolaan Keuangan dan Aset Daerah di Propinsi Jawa Barat. Journal of Accounting, Finance,Taxation,andAuditing(JAFTA),1(1), 75–90.https://doi.org/10.28932/jafta.v1i1.1529
Putra,Y.P.(2020).PENGARUHASIMETRIINFORMASITERHADAPBUDGETARYSLACKDENGANKEJUJURANSEBAGAIVARIABELPEMODERASI:PENGANGGARANPARTISIPATIF(Studi
EksperimenPadaMahasiswaS1AkuntansiUniversitasMuhammadiyahBengkulu).EKOMBISREVIEW:JurnalIlmiahEkonomi DanBisnis,8(1),9–18.https://doi.org/10.37676/ekombis.v8i1.927
Riantari, K. A. M., & Sari, M. M. R. (2019). Pengaruh Penganggaran, Budget Empahasis, Asimetri InformasiPada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi. E-Jurnal Akuntansi, 29(2), 547–560.
Srimulani,N.L.,Lucy,S.M.,&Nyoman,TrisnaHerawati.(2014).Pengaruhpartisipasianggaran,komitmenorganisasi, dan job relevant information (JRI) terhadap senjangan anggaran (budgetary slack) (StudiEmpiris Pada Satuan Kerja Perangkat Daerah di Kabupaten Buleleng). E-Jurnal Akuntansi Program S1,2(1),1–11.
Tradisional,M.P.(2020).UniversitasSultanAgengTirtayasa. 3(0),313–336.
Triana, M., Yuliusman, & Putra, W. E. (2012). Pengaruh Partisipasi Anggaran, Budget Emphasis, Dan LocusOf Control Terhadap Slack Anggaran (Survei Pada Hotel Berbintang di Kota Jambi). E-Jurnal BINARAKUNTANSI,1(1), 51–55.
Collection
Citation
Defri Yuindra and Nensi Yuniarti Zs
Yusmaniarti
Hernandianto, “PENGARUH BUDGET PARTICIPATION, INFORMATION ASYMMETRY,DAN BUDGET EMPHASIS TERHADAP BUDGETARY SLACK PADAPEMERINTAHKOTABENGKULU,” Repository Universitas Muhammadiyah Bengkulu, accessed May 1, 2024, http://repo.umb.ac.id/items/show/3199.