Influence Of Budget Participation Research Articles

Influence of Budget Participation, Decentralization Structure, and Public Accountability on Leadership Performance (An Empirical Study on the Leaders of Regional Work Units in Cirebon Regency)

This study aims to analyze the effect of budget participation, decentralization structure and public accountability on leadership performance. The object in this study is the Regional Apparatus Work Unit (SKPD) of Cirebon Regency. The data used in this study are primary data. Data collection techniques by distributing questionnaires. The population in this study was 2 agencies and 10 agencies with a sample of 89 employees. The results of this study prove that: 1) Budget Participation affects the Performance of Leaders. 2) Decentralization Structure affects Leadership Performance. 3) Public Accountability affects the performance of the Leader. The data analysis used in this study was multiple linear regression using SPSS 25 for Windows Application.

The Influence of Budget Participation and Information Technology on Employee Performance at the Majene Regency Maritime and Fisheries Service

The aim of this research is to determine the effect of budget participation and information technology on employee performance at the Majene Regency Maritime and Fisheries Service Office. Using the SPSS method, there were 45 respondents used as samples in this research, namely employees of the Majene Regency Maritime and Fisheries Service. The type of data used in this research is primary data. The data collection technique was carried out by distributing questionnaires to the research sample. Analysis of the t test, f test, and R2 test were used to test this research. The results of this research show that budget participation has a positive and significant effect on employee performance, information technology has a positive and significant effect on employee performance, budget participation and information technology together have a positive and significant effect on employee performance at the District Maritime and Fisheries Service Office Majene

Pengaruh Partisipasi Penyusunan Anggaran, Gaya Kepemimpinan Dan Good Governance Terhadap Kinerja Pemerintahan Desa Panggungrejo Kecamatan Kauman Kabupaten Tulungagung

This research aims to analyze the influence of participation in budget preparation, leadership style, and good governance on the performance of the Panggungrejo Village government, Kauman District, Tulungagung Regency. This research uses a quantitative approach, with a casual research technique. Data collection was carried out using a questionnaire. The population and sample were all village officials at the Panggungrejo Village Office and analyzed using multiple linear regression with SPSS software. Researchers used statistical tests (F test) and partial tests (t test). The results of the F test show a significance figure of 0.000 < 0.005, which means that these three variables have a significant effect on the performance of the village government. The results of the partial test (t) show a significance figure of 0.004 < sig. 0.05 on X1 which means there is an influence of budget participation on the performance of the village government, 0.364 < 0.05 on It can be concluded that budget preparation and good governance have a significant influence on village government performance, while leadership style does not have a significant influence on village government performance. So, if these variables increase, government performance will also increase.

The Influence of Budget Participation, Information Asymmetry, and Budget Emphasis on Budgetary Slack in Aceh Government

This study aims to examine the effect of budgetary participation, information asymmetry, and budget emphasis on budgetary slack in the SKPA Aceh Government. The population of this research is all State Civil Servants (ASN) in SKPA Aceh Government. The research sample used was 129 people selected by purposive sampling method, consisting of Heads of SKPA, Secretaries, and Heads of Planning and Reporting Subdivision in 43 SKPA. This research is a quantitative research, the data used is in the form of primary data obtained from distributing questionnaires to research respondents. The data analysis technique uses multiple linear regression analysis with the help of the IBM SPSS 26 program. The regression results for the partial test show that budget participation, information asymmetry, and budget emphasis have a positive and significant effect on budgetary slack in the Aceh Government SKPA.

The Influence of Budget Participation and Budgeting Procedural Justice on Kendari City Government Management Performance with Job-Relevant Information as an Intervening Variable

This study aims to examine the effect of budgetary participation and procedural fairness of budgeting on the performance of Kendari city government management with job-relevant information as a mediating variable. the object of this study is the work unit of the Kendari City regional apparatus. The population in this study was Kendari City Government Agencies, totaling 31 SKPD. The sampling technique was using Purposive Sampling, thus obtaining a sample of 124 respondents. The data analysis technique in this study is Inferential Statistics using the Partial Least Square approach. The results of this study indicate that Budget participation has a positive and significant effect on job-relevant information. Budgetary participation has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on managerial performance. budgeting procedural justice has a positive and significant effect on job-relevant information. Job-relevant information has a positive and significant effect on managerial performance. job-relevant information can mediate the influence of influential budgetary participation on managerial performance. job-relevant information can mediate the effect of budgeting procedural justice on managerial performance l. The contribution of this research is to make a scientific contribution to regional financial accounting so that by knowing the importance of managerial performance, local governments can provide maximum service to the community which of course has an impact on increasing people's welfare.

The Influence of Budgetary Participation and Information Asymmetry on Budgetary Slack

The purpose of this research is to test and prove the effect of participation in budgeting and information asymmetry on budgetary slack in local agencies of Taliabu Island District. Budgetary slack requires supervision because it can have a negative impact on the organization if not done wisely. The research uses quantitative methods with preliminary information sources or distributes questionnaires directly to respondents. The research sample was taken by using arbitrary examining technique and the sample was determined using the slovin formula. The information analysis technique in this study is using the SmartPLS Windows v.3.0 application programming. the results of the study prove that the budgetary participation variable has no effect on budgetary slack. Furthermore,

The Influence of Budget Participation, Clarity of Budget Targets on Managerial Performance

This study aims to determine and examine the partial and simultaneous effects on managerial performance of participation in budgeting and clear budget targets. In this examination the instrument utilized was a questionnire. This study employs a likert-shaped ordinal scale as the variable measurement scale. At PT Semen Baturaja (Persero) Tbk, there were 40 respondents in this study, with 20 managers and 20 supervisors each. SPSS 26 was used with the assistance of test revealed that managerial performance at PT Semen Baturaja (Persero) Tbk was influenced by partially budgeting participation, with a significant value of 0,000 < 0,05, while managerial performance there was unaffected by clear budget targets, with a significant value of 0,620 > 0,05. Additionally, the results of the research hypothesis test demonstrate that managerial performance was impacted simultaneously by budgeting participation and the clarity of budget targets at PT Semen Baturaja (Persero) Tbk with a value 0,000 < 0,05 and Fvalue > Ftable which was 29,545 > 3,25.

The Influence Of Budget Participation, Information Asymetricity And Budget Emphasis On Budget Gap On Community Empowerment Offices And Villages Of West Sumatera Province

Budgetary slack is a gap by managers or subordinates in participating to budget by giving budget estimates that do not fit the actual situation. The purpose of this study to determine the influence of budget participation, asymmetry of information and budget emphasis towards budgetary slack. The research was conducted at Department of community empowerment and the village west sumatera province. The respondents in this study are those of the budget as many 40 samples were collected for analysis by using total sampling method. Designs in this research is quantitative method. Methods of data analysis using multiple regression analysis by SPSS 25.0 software program. The results shows that budget participation give positive effect and significant on the budgetary slack, asymmetry of information also give positive effect and significant on the budgetary slack and budget emphasis give positive effect and significant on the budgetary slack.

The Influence Of Budget Participation, Information Asymmetry And Organizational Commitment In The Preparation Of Apbdes To Budgetary Slack

This research aims to find out the influence of budget participation, information asymmetry and organizational commitment in the preparation of APBDes to budgetary salck (Study on Villages in Waigete District, Sikka Regency). This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 9 villages and each village was selected by 5 respondents (village head, village secretary, financial kaur, planning kaur and BPD chairman) so that 45 respondents were obtained. The data collection techniques in this study used questionnaires. The data analysis technique in this study used multiple linear regression analysis. The data sources used are primary data and skunder data. The results of this study showed that 1) budget participation in the preparation of village APBDes in Waigete District, Sikka Regency had no effect on budgetary slack, 2) information asymmetry in the preparation of village APBDes in Waigete District, Sikka Regency had an effect on budgetary slack, 3) organizational commitment in the preparation of village APBDes in Waigete District, Sikka Regency had no effect on budgetary slack and 4) budget participation, Information asymmetry and organizational commitment in the preparation of village APBDes in Waigete District, Sikka Regency jointly affect budgetary slack.

Pengaruh Partisipasi Anggaran, dan Kejelasan Sasaran Anggaran Terhadap Kinerja Manajerial Dengan Komitmen Organisasi Sebagai Pemediasi (Studi kasus pada Pemerintah Daerah di Jawa Tengah)

The aim of this study is to analyze: 1) the influence of budgetary participation on organizational commitment; 2) the influence of clarity of budget targets on organizational commitment; 3) the influence of budget participation on managerial performance; 4) the influence of clarity of budget targets on managerial performance; 5) The influence of organizational commitment on managerial performance. The population used in this study is the Regional Work Unit (Satuan Kerja Perangkat Daerah) of Central Java Province, while the sample in this study is the section head, subdivision head, and department head involved in budgeting in each SKPD of Central Java Province. The results of this study are 1) budget participation has a positive effect on organizational commitment; 2) clarity of budget targets does not affect organizational commitment; 3) budget participation has a positive effect on managerial performance; 4) clarity of budget targets has a positive effect on managerial performance; 5) organizational commitment has no effect on managerial performance.

The Influence of Budget Participation and Organizational Commitment to the Performance of Regional Government Apparatus

This study aims to determine how much influence of Budget Participation and Organizational Commitment on the Performance of Local Government Apparatus at the Bandung City Government Financial and Asset Management Agency. The method used in this research is descriptive method and verification method with a quantitative approach. The analytical tools used are Multiple Linear Regression, Correlation Analysis Test, Determination Analysis Test, and Partial Hypothesis Test (t test). The sampling technique used is nonprobability sampling technique. The population in this study were employees of the Bandung City Government Financial and Asset Management Agency (BPKA). The number of samples in this study amounted to 30 employees consisting of the Budget Division, the Treasury Division and the Accounting Division. While the method of analysis used in this study is multiple linear regression. The program used in analyzing the data used the Statistical Package for Social Sciences (SPSS) ver.23. Based on the research results, it shows that there is a significant and positive influence between budget participation and the performance of local government officials and organizational commitment has a significant and positive effect on the performance of local government officials.

PENGARUH KEJELASAN SASARAN ANGGARAN DAN PARTISIPASI ANGGARAN TEHADAP KINERJA ORGANISASI DENGAN GAYA KEPEMIMPINAN SEBAGAI VARIABEL PEMODERASI (STUDI PADA KELEMBAGAAN DAN UKM DI UST)

This study aims to test whether the clarity of budget targets and budget participation in institutions and Student Activity Units of the Sarjanawiyata Tamansiswa University Yogyakarta have an effect on organizational performance with leadership style as a moderating variable. The study took a sample of students who were active in the Student Activity Unit at the Sarjanawiyata Tamansiswa University, Yogyakarta. The technique used in sampling is carried out with a non-probability or non-random approach using convenience sampling. Data collection was carried out by spreading the google form link through the Instagram and Whatsapp applications to institutional members and the Student Activity Unit (UKM). The number of questionnaires processed is 100 questionnaires. Data were analyzed using path analysis. The results showed that the clarity of budget targets had no effect on organizational performance. Budget participation has an effect on organizational performance. Leadership style cannot strengthen the influence of clarity of budget objectives on organizational performance. Leadership style cannot strengthen the influence of budget participation on organizational performance.
 
 Keywords: Clarity of budget targets; Budget Participation; Organizational Performance; Leadership Style

Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran pada Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Pemoderasi

The public sector budget is an instrument of the regional government to realize growth and stability in the regional economy. This study aims to empirically examine the ability of organizational commitment to moderate the effect of budgetary participation and budgetary emphasis on budgetary slack. This research was conducted in 30 OPD Klungkung Regency. The number of samples taken was 90 people. The number of respondents analyzed was 68 people using the purposive sampling method. Data collection was carried out using a questionnaire. The data analysis technique used is the absolute difference test. Based on the results of the analysis show that organizational commitment weakens the positive influence of budgetary participation on budgetary slack and organizational commitment weakens the negative influence of budgetary emphasis on budgetary slack.
 Keywords: Budgeting Participation; Budget Emphasis; Organizational Commitment; Budgetary Slack.

Organizational Commitment and Culture of Tri Hita Karana Moderating the Effect of Budget Participation in Budgetary Slack

This study aims to test empirically the effect of budgetary participation on budgetary slack and the ability of Tri Hita Karana's organizational commitment and culture in moderating the effect of budgetary participation on budgetary slack. The number of samples used was 44 people consisting of the Head of OPD in the Badung Regency Government, using the purposive sampling method. Data collection was carried out by means of a questionnaire. The data analysis technique used is multiple linear regression analysis containing interaction or the Moderating Regression Analysis (MRA) test. Based on the analysis, it is found that budgetary participation has a positive effect on budgetary slack. This shows that the higher the participation in budgeting, the higher the budgetary slack that will occur. Organizational commitment weakens the effect of budgetary participation on budgetary slack. High participation in budgeting reduces budgetary slack due to high organizational commitment. The Tri Hita Karana culture weakens the influence of budgetary participation on budgetary slack. High budgeting participation reduces budgetary slack due to the high implementation of Tri Hita Karana culture. Keywords: budgetary participation, budgetary slack, organizational commitment, Tri Hita Karana culture DOI: 10.7176/RJFA/11-18-12 Publication date: September 30 th 2020

Budgetary Participation, Organizational Commitment, and Performance of Local Government Apparatuses

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.

Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Karakter Personal Sebagai Variabel Pemoderasi

Every company in carrying out its operations has clear objectives as a guideline in carrying out its duties by each of its employees. This study aims to determine the effect of leadership style and personal character in moderating the relationship between budgetary participation on budgetary slack. The approach used in this study is a quantitative approach in the form of associative causality. The object of research in this study is budgetary slack. The method of determining the sample of respondents in this study using a purposive sampling method. The number of respondents used as the study sample is 80 people. Data collection methods used are by distributing questionnaires. The data analysis technique used is Moderated Regression Analysis (MRA). The results of this study are that budgetary participation has a negative and significant effect on budgetary slack. Leadership style and personal character strengthen the influence of budgetary participation on budgetary slack.
 Keyword : Budgeting, leadership, personal character.

The Effect of Budgeting Participation on Budgetary Slack with Religious Ethics as a Moderating Variable

This study aims to empirically examine the effect of budgetary participation on budgetary slack and the ability of religious ethics to moderate the influence of budgetary participation on budgetary slack. The number of samples used was 115 people consisting of the Head of Agency / Agency, Head of Planning and Reporting Sub-Section and Head of Finance Sub-Division of Badung Regency Government, using the saturated sampling method. Data collection is done by questionnaire. The data analysis technique used is multiple linear regression analysis containing interaction or test Moderating Regression Analysis (MRA). Based on the results of the analysis it was found that budgetary participation had a positive effect on budgetary slack. This shows that the higher the budgetary participation, the higher the budgetary slack that will occur. Religious ethics weakens the influence of budgetary participation on budgetary slack. This shows that the higher budgetary participation causes the higher budgetary slack and will decrease if there is religious ethics. Keywords : budgeting participation, budgetary slack, religious ethics DOI : 10.7176/RJFA/10-13-07 Publication date :July 31 st 2019

Self Esteem Dan Group Cohesiveness Sebagai Pemoderasi Pengaruh Partisipasi Anggaran Pada Budgetary Slack

Behavior management in the process of preparing a company's budget can lead to the tendency of managers in creating bugetary slack. The purpose of this study to obtain empirical evidence of the ability of self esteem and group cohesiveness as a moderator of the influence of budgetary participation on budgetary slack. This research was conducted at 22 BPR in Denpasar City. The technique of determining the sample in this research is purposive sampling technique, with the number of respondents as much as 84. The analysis technique used in this research is Moderated regression analysis (MRA). The results of this study indicate that both self esteem and group cohesiveness are able to moderate the influence of budgetary participation in budgetary slack at BPR in Denpasar city. The higher self esteem and group cohesiveness will weaken the effect of budgetary participation on budgetary slack.
 Keywords: budget participation, self esteem, group

Budaya Organisasi Berorientasi Hasil dan Komitmen Organisasi Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran

A budget is used by management to communicate plans, allocate resources, and coordinate operational activities and corporate strategies. Employee participation in budgeting and performance assessment based on budgets can lead to dysfunctional behavior by performing the budgetary slack. This study aims to empirically test the capability of organizational culture of results oriented and organizational commitment to moderate the influence of budgetary participation on budgetary slack. The study was conducted at 3.4 and 5 star hotels located in Denpasar. Respondents are Head of Department who is involved in the process of preparing and implementing the budget, amounting to 84 respondent. The analysis technique used is regression analysis of moderation. The results show that organizational culture that is result oriented and organizational commitment moderate the influence of budgetary participation on budgetary slack. The higher budgeting participation causes less budgetary slack when there is a high result-oriented organizational culture and organizational commitment.
 Keywords: Organizational culture, commitment organizational, budgetary participation, budgetary slack

Influence of budget participation and leadership style against rebudgeting on work unit of apparatus

Influence of budget participation and leadership style against rebudgeting on work unit of apparatus