Motivational Pluriform As Antecedent Of Influence Between Budgetary Participation On Budgetary Slack

Abstract

The budget has a direct impact on the behavior of managers who are directly involved in budgeting, namely the possibility arises of functional and dysfunctional effects. Dysfunctional impact is shown by the creation of slack in the budget. This study uses a motivational pluriform as variable antecedent in the relationship between budgetary participation on budgetary slack. This study examines the effect of motivational pluriform on budgetary participation and budgetary slack simultaneously. The respondents were managers of various levels in manufacturing companies in Indonesia. Sampling techniques include purposive sampling, or sample selection method aims, using the consideration that the sample is a manufacturing enterprise managers in Indonesia who occupy the position of at least one year. The data was collected using a mail survey method, by sending a questionnaire to the manager or superintendent who led the manager-level functional departments. Processing data used analysis technique Structural Equation Modeling (SEM ) as this analysis technique was able to combine the measurement model and the structural model of simultaneously appropriated for the research purposes. Results of research on the relationship between motivational pluriform (three types of motivation) on budgetary participation shows variation. In relation variable intrinsic motivation and autonomous extrinsic motivation over budgetary participation showed no significant results, which means that both the motivation does not affect the budgetary participation. While the relationship between controlled extrinsic motivation showed significant results affects budgetary participation. On the relationship between budgetary participation on budgetary slack showed significant results.