Abstract
This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack. The total population sampled was 63 populations (location of all sub-district offices in the city of Medan). Based on the results of the study, all independent variables, namely budget participation, clarity of budget targets, group cohesiveness and asymmetric information simultaneously have a significant effect on budgetary slack. The results of the partial test, for the budget participation and asymmetry information did not significantly influence the budgetary slack, in contrast to the clarity of the budget target and cohesiveness group which partially had a significant effect on budgetary slack.
Highlights
Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran, kejelasan sasaran anggaran, group cohesiveness, dan informasi asimetri terhadap budgetary slack, serta menguji pengaruh pertimbangan etika dalam memoderasi hubungan antara partisipasi anggaran, kejelasan sasaran anggaran, group cohesiveness, dan informasi asimetri terhadap budgetary slack
This study aims to analyze the effect of budgetary participation, clarity of budget targets, group cohesiveness, and asymmetric information on budgetary slack, and examine the effect of ethical considerations in moderating the relationship between budget participation, clarity of budget goals, group cohesiveness, and asymmetric information on budgetary slack
Pengaruh Partisipasi Anggaran Dan Gaya Kepemimpinan Terhadap Kinerja Manajerial: Studi Kasus Pada Seluruh Lpd Di Desa Dinas Dalung
Summary
Anggi Pratama Nst a*, Misna Kiyah a a Fakultas Sosial Sains, Universitas Pembangunan Pancabudi. Abstrak Penelitian ini bertujuan untuk menganalisis pengaruh partisipasi anggaran, kejelasan sasaran anggaran, group cohesiveness, dan informasi asimetri terhadap budgetary slack, serta menguji pengaruh pertimbangan etika dalam memoderasi hubungan antara partisipasi anggaran, kejelasan sasaran anggaran, group cohesiveness, dan informasi asimetri terhadap budgetary slack. Total populasi yang menjadi sampel adalah sebanyak 63 populasi (lokasi seluruh kantor camat di kota Medan). Berdasarkan hasil penelitian, seluruh variabel bebas yakni partisipasi anggaran, kejelasan sasaran anggaran, group cohesiveness dan informasi asimetri secara simultan berpengaruh signifikan terhadap budgetary slack. Untuk partisipasi anggaran dan informasi asimetri tidak berpengaruh signifikan terhadap budgetary slack, berbeda dengan kejelasan sasaran anggaran dan group cohesiveness yang secara parsial berpengaruh signifikan terhadap budgetary slack. Kata Kunci: Partisipasi Anggaran, Kejelasan Sasaran Anggaran, Group Cohesiveness, Informasi Asimetri, Budgetary Slack
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