Pengaruh Penganggaran Partisipatif Dan Asimetri Informasi Terhadap Budgetary Slack Dengan Moral Equity Sebagai Variabel Moderasi

Abstract

<div class="WordSection1"><p><em>Research on the effect of participatory budgeting and information asymmetry on budgetary slack still shows the inconsistency of conflicting results. This study aims to provide empirical evidence about the effect of participatory budgeting and information asymmetry on the tendency to make budgetary slack and the effect of moral equity as a moderating variable on the relationship between the variables of participatory budgeting, information asymmetry, and budgetary slack. The object of this research is all managers who work at PT. Pos Indonesia (Persero), PT. Pindad (Persero), PT. Kereta Api Indonesia (Persero) and PT. Len Industri (Persero), except for the board of directors. Data were collected using a research instrument in the form of a questionnaire with a total of 70 respondents. The analysis model used was moderated regression analysis (MRA - Moderated Regression Analysis). The results showed that: 1) Participatory budgeting had a positive and significant effect on budgetary slack as indicated by the coefficient value of participatory budgeting of 1.012 with a significance level of (4.999>1.998). 2) Information asymmetry has a significant negative effect on budgetary slack as indicated by the information asymmetry coefficient value of -1.7382 with a significance level of (-3.394 > - 1.998). 3). The results of the analysis show that moral equity is proven to be a moderator between participatory budgeting and information asymmetry towards budgetary slack in a positive direction. So it can be understood that budgetary slack can be reduced by increasing participatory budgeting and information asymmetry through moral equity.</em></p><p><strong><em>Keywords: </em></strong><em>Participatory Budgeting, Information Asymmetry, Budgetary Slack, Moral Equity</em></p></div>

Effect Of Moral Equity, Locus Of Control, Environmental Uncertainty, Organizational Commitment, Reward, And Motivation On Budgetary Slack: Participatory Budgeting As A Moderating Variable

“…Especially in providing accurate information in accordance with the actual circumstances in order to assist in the decision-making process so that the budget target can be achieved in accordance with the alignment of organizational goals. This research is in line with research conducted by Rahim et al (2013) and Iriansyah et al (2021) the result that there is a positive significant effect of budget participation on the tendency to create budgetary slack.…”

Job Relevant Information: Model Partisipasi Penyusunan Anggaran, Kinerja Manajerial Dan Budgetary Slack

“…H4 : Job relevant information berpengaruh negatif terhadap budgetary slack (Huseno, 2018;Iriansyah et al, 2021;Sarwendhi, 2021;Tyas et al, 2021;Yulaikah et al, 2021) H5 : Job relevant information dapat memoderasi pengaruh partisipasi penyusunan anggaran terhadap kinerja manajerial (Faizal et al, 2021;Firman et al, 2022;Rokhman & Pribadi, 2018) H6 : Job relevant information dapat memoderasi pengaruh partisipasi penyusunan anggaran terhadap budgetary slack (Huseno, 2018;Yulaikah et al, 2021)…”

“…Berdasarkan hasil penelitian terdahulu yang menyebutkan bahwa asimetri informasi berpengaruh negatif signifikan terhadap budgetary slack (Iriansyah et al, 2021). Begitu juga dengan hasil penelitian lain yang menyimpulkan bahwa ajob relevant information berpengaruh negatif tetapi tidak signifikan terhadap budgetary slack (Zulaika, 2022).…”

“…Hasil pengujian hipotesis yang keenam bertolak belakang dengan hasil penelitian terdahulu yang menyebutkan asimetri informasi berpengaruh negatif signifikan terhadap budgetary slack (Iriansyah et al, 2021). Begitu juga terdapat hasil penelitian yang juga menyebutkan bahwa job relevant information berpengaruh negatif tetapi tidak signifikan terhadap budgetary slack (Zulaika, 2022).…”

Behavioral Aspects in the Budget Preparation Process at "X" Hospital

“…The behavioral aspect in budget preparation reflects positive behavior because it can motivate managers to improve their performance and conversely it can also give rise to negative behavior such as internal conflict and budget gaps (Iriansyah et al, 2021). Research conducted by Apriwandi et al, (2013) concluded that manager participation in budget preparation will have a positive effect on the manager's performance, the higher the participation in budget preparation, the better the performance will be.…”