Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran

Meirina, Elsa

doi:10.31575/jp.v2i3.106

Cited by 6 publications

(8 citation statements)

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“…The results of this study are not in line with research conducted by (Meirina & Afdalludin, 2018). Meirina & Afdalludin (2018) found that information asymmetry has a significant positive effect on budgetary slack. And it means that if the information asymmetry increases, the budgetary slack will also increase, and vice versa.…”

Section: Effect Of Information Asymmetry On Budgetary Slack In Generacontrasting

confidence: 99%

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation

Jalaluddin

Juanda

Utami

2020

JAROE

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Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data. Results – The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.

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Section: Effect Of Information Asymmetry On Budgetary Slack In Generacontrasting

confidence: 99%

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation

Jalaluddin

Juanda

Utami

2020

JAROE

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“…The results of this study are reinforced by Dunk's opinion in (Putranto, 2012) which states good government governance, namely as a situation that occurs if the governance applied becomes its responsibility better so that the working mechanism will be better and there is supervision from the leadership and the community. The results of this study are in line with research conducted by (MELASARI & NISA, 2020) and (Meirina & Afdaluddin, 2018). The effectiveness of Internal Control and the Implementation of Governance have a simultaneous effect on the Performance of Regional Heads The results of the third hypothesis (H3) test showed that the effectiveness of internal control, the governance of the government simultaneously affects the performance of regional heads.…”

Section: The Effect Of Governance On the Performance Of Regional Headssupporting

confidence: 89%

The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

Kerihi

Demu

Oematan

2021

edv

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Accurate regional financial management, transparency, and accountability are urgent needs in the framework of the implementation of clean and responsible local government in order to achieve good governance. Internal control is designed to provide adequate confidence about the achievement of three dimensions: effective and efficient, accountability reports and compliance with applicable provisions. This research aims to know and analyze: 1) the effect of the effectiveness of internal control on the performance of regional heads, 2) the influence of governance implementation on the performance of regional heads and 3) the effect of the effectiveness of internal control and the simultaneous implementation of governance on the performance of regional heads. This type of research is quantitative research. The sampling technique in this study is purposive sampling using a sample of 15 SKPD in Kupang Regency. OPD and each OPD selected 3 respondents (head of OPD, Finance section and Banwas) 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 secondary data. The results of this study show that 1) the effectiveness of internal control affects the performance of regional heads in the Kupang Regency Government, 2) The implementation of government governance affects the performance of regional heads in the Kupang Regency Government, and 3) The effectiveness of internal control and the implementation of government governance affect simultaneously on the performance of the kupang regency government.

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“…Hasil penelitian ini menunjukkan bahwa asimetri informasi memiliki pengaruh pada penciptaan budgetary slack serta bawahan yang ada pada kondisi asimetri informasi yang tinggi akan memiliki kecenderungan lebih tinggi dalam menciptakan budgetary slack dibandingkan bawahan dalam kondisi asimetri informasi rendah. Hipotesis pertama penelitian ini diterima dan hasil penelitian ini sejalan dengan hasil penelitian oleh Fanani dan Saudale (2018); Putra (2020); Savitri dan Sawitri (2014); serta Meirina dan Afdalludin (2018).…”

Section: Pengaruh Asimetri Informasi Terhadap Budgetary Slackunclassified

Pengaruh Asimetri Informasi Dan Iklim Kerja Etis Terhadap Budgetary Slack

Anneta

2022

JBA

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Budgeting is one of the activities that must be carried out by the organization in order to achieve goals and performance effectiveness. The budget can act as a short-term planning and control tool for the company. However, in practice, managers can prepare a budget according to actual conditions and the best estimates that can be obtained honestly. This can happen when there is a conflict of interest and opportunistic behavior from managers in budgeting that can create budgetary slack. This research is an experimental study to examine and analyze the effect of information asymmetry and ethical work climate on the creation of budgetary slack. This study uses a 2x2 between subject research design with students of the Accounting Department at Widya Mandala Catholic University class 2017, 2018, and 2019 as research participants. The instrument given to the participants was a production task to translate letters into numbers. Testing the hypothesis in this study using the two-ways ANOVA tool. The results of this study indicate that information asymmetry has positive effect on budgetary slack, while the ethical work climate and the interaction between information asymmetry and ethical work climate do not have a significant effect on the creation of budgetary slack.

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Pengaruh Partisipasi Anggaran, Informasi Asimetris Dan Budget Emphasis Terhadap Slack Anggaran

Cited by 6 publications

References 0 publications

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation

Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation

The Effectiveness Of Internal Control And The Implementation Of Governance And Its Impact On The Performance Of Regional Head

Pengaruh Asimetri Informasi Dan Iklim Kerja Etis Terhadap Budgetary Slack

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