Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)

Abstract

There is a budgetary slack in the budget formulation ofthe Educational Foundation and Cooperative in Banten Province. This situation is because of the assesment standard of managerial performance that is based on the achievement of budget targets, where the ownersapply the standard of the budget by doing the emphasis budgets, as well as their adverse selection. It will make the managers and other people know more about the situation and the prospects of the institution, it is also because of the moral hazard when the actions of managers is unknown by the shareholders or owners of the company. The data were collected by questionnaires which were answered by 93 respondents who got involved as the team in budgeting form each organizations and analysed by using the path analysis with partial least square (PLS). The results of data analysis showed that the influence of budget emphasis level on the relationship between participative budgeting and budgetary slack is 30.1%. Meanwhile 69.9% is influenced by other variables that were not used in this study. Improving the effectiveness of the budget should be done by the management through giving the authority, evaluate and ensure that the budgeting team has considered the emphasis the budget comprehensively,measure the managerial performance in determines the planning and budgeting.Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)

Organizational Performance in Environmental Uncertainty on the Indonesian Healthcare Industry: A Path Analysis

“…These results support Putra (2020), who reported a decline in financial and service performance by 78% in health service agencies during the pandemic. Hence, budgetary slack has been confirmed to improve short-term performance (Simon, 1987;Karsam, 2015;Stede, 2000;Siallagan, 2018). Low budgetary slack is then determined by unbiased information, causing the budgeted amount to match and improve performance (Hansen and Mowen, 2015).…”

Pengaruh Partisipasi Penganggaran terhadap Kesenjangan Anggaran dengan Komunikasi sebagai Variabel Moderasi: Studi Perusahaan di Batam

“…Budgetary slack is the discrepancy between the stated budget and the budget based on estimates in an organization. Attitudes and motivation (Brownell & Mc Innes, 1986;Karsam, 2015;Pratama, 2013), decentralization (Gul et al, 1995;Nasution, 2017;Noor & Othman, 2012), budget sufficiency, organizational commitment (Nouri & Parker, 1998;Perdani, 2019), functional area (Brownell, 1985), and locus of control have all been studied as factors that cause budgetary slack (Frucot & Shearon, 1991;Riantari & Sari, 2019).…”

“…Yuen (2004) states that "Budgeting systems are multidimensional and operate in such a diversity of circumstances that it is vital to comprehend the intricate network of interdependencies among variables,"). Moreover, according to Hassel & Cunningham (1993) in research by Karsam (2015) state that communication and influence can be examined as different factors. Thus, communication may be a factor affecting budget slack.…”

Faktor-faktor yang mempengaruhi budgetary slack

“…Penekanan anggaran yang tinggi maka meningkatkan kinerja manajerial, karena penilaian kinerja didasarkan pada sasaran anggaran sehingga menimbulkan budgetary slack. Penekanan anggaran yang menurun juga akan menurunkan kemampuan manajerial, dikarenakan agen tidak didorong untuk mencapai target anggaran akibatnya mengurangi risiko munculnya budgetary slack (Karsam, 2015). Berdasarkan penjelasan diatas, sehingga dibuat hipotesis sebagai berikut:…”