Senjangan Anggaran : Studi Atas Pengendalian Anggaran, Iklim Kerja Etis Dan Persepsi Keadilan Prosedural

Muttaqin, Galih Fajar

doi:10.35448/jrat.v9i1.4277

Cited by 3 publications

(5 citation statements)

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“…Variabel kedua yang diteliti pengaruhnya pada budgetary slack adalah iklim kerja etis, dimana semakin kuat iklim kerja etis akan mampu menekan terjadinya budgetary slack (Booth dan Schulz, 2004). Iklim kerja etis akan memengaaruhi etika dan norma yang akan memengaruhi individu di dalam organisasi untuk bertindak dan berperilaku etis (Muttaqin, 2016). Manajer akan lebih berfokus pada kepentingan bersama/organisasi dibanding kepentingan pribadinya.…”

Section: Pendahuluanunclassified

“…Pada organisasi dengan iklim kerja etis, manajer akan terdorong untuk selalu bertindak etis dan penuh integritas, sehingga dapat menekan terjadinya tindakan disfungsional (Diantara dan Wirajaya, 2017). Muttaqin (2016) menjelaskan bahwa iklim kerja yang etis akan memberikan arahan bagi karyawan agar tidak melampaui batasan dalam bertindak serta tidak melanggar etika perusahaan.…”

Section: Iklim Kerja Etisunclassified

“…Organisasi dengan iklim kerja yang etis akan mendorong bawahan untuk selalu bertindak dengan penuh integritas dan etis. Muttaqin (2016) menyebutkan bahwa bawahan akan bertindak sesuai dengan etika dan norma yang ada tanpa melampaui batasan dalam bertindak dan menjalankan setiap tugasnya. Hal ini akan mampu menekan terjadinya perilaku disfungsional oportunistik dari agent selaku bawahan berupa budgetary slack (Diantara dan Wirajaya, 2017) karena mereka akan berfokus pada kepentingan organisasi dibandingkan kepentingan pribadi.…”

Section: Pengaruh Iklim Kerja Etis Terhadap Budgetary Slackunclassified

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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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Section: Pendahuluanunclassified

Section: Iklim Kerja Etisunclassified

Section: Pengaruh Iklim Kerja Etis Terhadap Budgetary Slackunclassified

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Pengaruh Asimetri Informasi Dan Iklim Kerja Etis Terhadap Budgetary Slack

Anneta

2022

JBA

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“…Proper budgeting will positively impact entities to perform control functions during the period certain accounting (A. Hardana, Nurhalimah, et al, 2022;Muttaqin, 2016;Nasution et al, 2022), including functions control over the production process manufacturing and sale of finished products. Maximum control over the process production with a budget production costs through the use of standards costing will avoid the entity on waste or inefficiency of production (A.…”

Section: Introductionmentioning

confidence: 99%

Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia

Hardana

Utami

Hasibuan

et al. 2023

JMAS

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The study looked at manufacturing cement as an object of research. Reasons why the cement industry go the public is: 1). Manufacturing companies Cement is still very little that goes public in Indonesian; 2). Cost of goods calculation production at more manufacturing companies complex when compared to service companies. The purpose of this study is to determine the effect of cost accounting information on the improvement of corporate value and responsibility to stakeholders, in the cement industry companies listed in Indonesia Stock Exchange (BEI) period 2017-2022. Data analysis techniques using simple linear regression analysis product correlation moment for causality test and comparative analysis k one way ANOVA independent sample for comparative test, with 5% significance level. The results showed that the cost accounting information, which is realized in the calculation of cost of goods manufactured significantly affects the increase of company value. Increased corporate value significantly influences the company's ability to fulfill its responsibilities to stakeholders, such as paying dividends to shareholders, borrowing interest expenses to creditors, hiring employees, and paying taxes to the government. This study also concludes that there are differences in firm size, dividend payout, tax burden, interest expense on cement the company goes public in Indonesia, while the salary load is not significantly different.

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“…Dalam penggunaan dana lebih di batasi dan harus sesuai dengan perencanaan anggaran dana yang lebih ekonomis. Menurut Muttaqin (2016) budgetary slack biasanya dilakukan dengan meninggikan biaya atau menurunkan pendapatan dari yang seharusnya. Menurut penelitian oleh Praditia & Susilowati (2021) menunjukkan bahwa budgetary slack berpengaruh positif terhadap kinerja manajerial.…”

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Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember

Aulia¹,

Sari²,

Rachmawati³

2022

jakuma

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This study aims to analyze the effect of budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) on managerial performance at CV. Anugerah Darma Mandiri Jember. The population in this study are all employees and managers at CV. Anugerah Darma Mandiri Jember. The sampling technique in this study is the saturated sample technique. The data used in this study is primary data, namely data obtained from respondents directly through questionnaires. The data analysis method used is Multiple Linear Regression analysis with the help of SPSS processing. The result showed that budgetary slack had no partial effect on managerial performance at CV. Anugerah Darma Mandiri Jember. Meanwhile, transparency, management accounting system, information asymmetry and job relevant information (JRI) partially affect managerial performance in CV. Anugerah Darma Mandiri Jember. Simultaneously, budgetary slack, transparency, management accounting system, information asymmetry and job relevant information (JRI) affect managerial performance in CV. Anugerah Darma Mandiri Jember.

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Senjangan Anggaran : Studi Atas Pengendalian Anggaran, Iklim Kerja Etis Dan Persepsi Keadilan Prosedural

Cited by 3 publications

References 0 publications

Pengaruh Asimetri Informasi Dan Iklim Kerja Etis Terhadap Budgetary Slack

Pengaruh Asimetri Informasi Dan Iklim Kerja Etis Terhadap Budgetary Slack

Accounting information in improving corporate values and responsibility to stakeholders in cement manufacturing companies in Indonesia

Pengaruh Budgetary Slack, Transparansi, Sistem Akuntansi Manajemen, Asimetri Informasi, dan Job Relevant Information (JRI) terhadap Kinerja Manajerial pada CV. Anugerah Darma Mandiri Jember

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