Pengaruh Partisipasi Anggaran, Budget Emphasis Dan Self Esteem Terhadap Budgetary Slack Pada Hotel Berbintang Empat Di Kota Batam

Abstract

<jats:p>Penelitian ini bertujuan untuk mengetahui pengaruh pengaruh partisipasi anggaran, Budget Emphasis, dan Self Esteem terhadap Budgetary Slack pada hotel berbintang empat di kota Batam. Penelitian ini dilakukan dihotel berbintang empat di kota batam. Metode yang digunakan dalam penelitian ini adalah metode teknik survei dengan menyebarkan kuesioner langsung kepada responden (karyawan) pada masing-masing hotel tempat dimana responden bekerja.Berdasarkan hasil penelitian, analisis partisipasi anggaran terhadap budgetary slack menunjukkan bahwa partisipasi anggaran berpengaruh signifikan terhadap budgetary slack, budget emphasis secara parsial atau individu berpengaruh signifikan terhadap budgetary slack, self esteem secara parsial atau individu berpengaruh signifikan terhadap Budgetary Slack, dan pengaruh yang signifikan antara partisipasi anggaran, budget emphasis, dan self esteem secara bersama-sama (simultan) terhadap budgetary slack</jats:p>

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

“…During the budgeting process, positive communication between superiors and allows superiors to acquire access to subordinates' confidential information, which in turn allows them to design better budget-achievement tactics, therefore, has a negative effect to create slack (Baccouri & Hassouna, 2017;Hassan et al, 2011;Kren, 2003). A direct positive link between environmental uncertainty and the inclination to produce slack was discovered to have the greatest effect on the propensity to create slack (Huseno, 2017;Kepramareni et al, 2020) Contrary, the result studies of Arista & Syofyan (2019b); Hati (2019); Hutama & Yudianto (2019); and Kepramareni et al (2020) suggested that budgeting participation has a positive effect on budgetary slack. During the budgeting process, communication could be a positive effect on budgetary slack because the party who knows information better is motivated to create budget slack by misrepresenting or concealing part of their private knowledge (Kepramareni et al, 2019;Yuen, 2004).…”

“…However, the results of a study conducted by (Arista & Syofyan, 2019b;Hati, 2019;Hutama & Yudianto, 2019;Kepramareni et al, 2020;Yuen, 2004) stated that budgeting participation has a positive effect on the budgetary slack. This means that budgetary participation increases the propensity to create budgetary slack.…”

“…The connection between principals and agents is described by agency theory, which has roots in economic theory, decision theory, sociology, and organizational theory (Hati, 2019;Robert & Govindarajan, 2005;Wiyarsi & Budhi, 2012). Furthermore, agency theory, according to (Ikhsan dan Ishak, 2005;Kepramareni et al, 2020), is a theory that analyzes the connection between parties who have functional and structural links, such as principals and agents.…”

“…The agency relationship occurs when one party (principal) hires another party (agent) to execute a service, and the principal delegated decision-making authority to the agent (Robert & Govindarajan, 2005) in research by Hati (2019). When principals and agencies interact in economic activity, agency theory predicts what conflicts will arise.…”

“…According to Robert & Govindarajan (2005) in research by Hati (2019), who use shareholders as principals and managers as agents, whereas Jensen & Meckling (1976) in research by Muliansyah et al (2017) uses managers as principals and employees as agents, the determination of who is the principal and who is the agent varies based on the sample analyzed.…”