Faktor-Faktor yang Mempengaruhi Senjangan Anggaran

Anik Irawati,Anisa Mutiara

doi:10.25181/esai.v12i2.1097

Abstract

This study was aimed at demonstrating the influence of budget participation as an independent variable, the asymmetry of information, the capacity of individuals and organizational commitment as moderating variables on the incidence of budgetary slack as the dependent variable. The sampling method in this study was purposive sampling, namely the regional device organization (OPD) at Bandar Lampung in the form of the department, in order to obtain 16 Departments with a number of respondents as many as 74 people. The data were collected through survey in the form of a questionnaire and analyzed using moderated regression analysis. The study results show that budget participation influenced the budgetary slack, as well as the organizational commitment influenced the relationship between budgetary participation and budgetary slack. Meanwhile, the asymmetry of information and the capacity of individuals did not influence the relationship between budgetary participation and budgetary slack.

Highlights

Capacity, Pendahuluan Anggaran merupakan dasar aktivitas kegiatan serta sistem pengendalian kegiatan dalam organisasi
This study was aimed at demonstrating the influence of budget participation as an independent variable, the asymmetry of information, the capacity of individuals and organizational commitment as moderating variables on the incidence of budgetary slack as the dependent variable
The study results show that budget participation influenced the budgetary slack, as well as the organizational commitment influenced the relationship between budgetary participation and budgetary slack

Summary

Introduction

Pendahuluan Anggaran merupakan dasar aktivitas kegiatan serta sistem pengendalian kegiatan dalam organisasi. Budgetary slack adalah perbedaan antara jumlah anggaran yang dilaporkan oleh agen dengan jumlah estimasi yang terbaik dari organisasi Berbeda halnya dengan penelitian yang dilakukan oleh Nasution (2011) dan Rahmiati (2013) yang menunjukkan bahwa anggaran partisipatif mempunyai pengaruh yang signifikan terhadap senjangan anggaran. Ardianti (2015), dan Irfan, dkk., (2016) menemukan bahwa interaksi anggaran partisipatif dan asimetri informasi tidak berpengaruh pada senjangan anggaran.

Objectives

Results

Conclusion