Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi

Putra, Putu Agus Aditya Pramana; Suryanawa, I Ketut

doi:10.24843/eja.2019.v27.i01.p09

Cited by 2 publications

(2 citation statements)

References 4 publications

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“…This study is also consistent with research in the public sector conducted by Nuryani, et al (2018), such as hospitals. The results of this study indicate that the psychological capital variable can mediate the effect of budgetary participation in reducing the occurrence of budgetary slack, as well as other studies such as those conducted by Tatang, et al ( 2018), Septiana & Budiasih (2018), Dwiprayuda & Wiratmaja (2019), Suriani, et al (2018, Suriani & Nohong (2017), Putra & Suryanawa (2019).…”

Section: The Effect Of Budget Participation On Budgetary Slack Moderated By Psychological Capitalsupporting

confidence: 82%

Psychological Capital Strengthens the Effect of Budget Participation on Budgetary Slack?

2021

JESD

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This research is based on a phenomenon in the Bandung City Government, where there is still a reasonably significant difference between budget targets and budget realization. The existence of budgetary participation and psychological capital are essential factors that are expected to reduce budgetary slack. For this reason, this study aims to examine the effect of budgetary participation on budgetary slack and the effect of budgetary participation on budgetary slack moderated by psychological capital. This research was conducted in 22 Bandung City Regional Offices using verification research methods and quantitative approaches. This study uses primary data collected through the distribution of questionnaires and the determination of respondents is based on non-probability sampling and purposive sampling. By the established criteria, questionnaires were given to treasurers and parties who participated in budgeting at 22 Bandung City Regional Offices. The proposed hypothesis was tested using moderated regression analysis (MRA). The results showed that budget participation had a positive effect on budgetary slack, and psychological capital strengthened the influence of budgetary participation on budgetary slack. This research has implications especially for the Bandung City Government to pay more attention to setting more measurable budget targets, increase more significant influence, and increase confidence in individuals involved in budgeting.

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Section: The Effect Of Budget Participation On Budgetary Slack Moderated By Psychological Capitalsupporting

confidence: 82%

Psychological Capital Strengthens the Effect of Budget Participation on Budgetary Slack?

2021

JESD

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“…Berdasarkan Laporan Serapan dan Capaian Kinerja Tahun 2020, dari 40 OPD di lingkungan Pemerintah Kabupaten Jombang, 29 OPD telah merealisasikan serapan anggaran di atas 85 persen, sementara 11 OPD lainnya dapat merealisasikan di bawah 85 persen termasuk Dinas Kesehatan yang menduduki urutan tiga terendah dalam serapan APBD sebesar 64,07 persen (Layangco, 2021). 232,749,702,287.34 193,182,373,630.73 2020Pendapatan 70,513,338,989.64 64,591,798,189.89 Belanja 319,275,238,866.22 226,577,183,385.42 2021 Sumber: LRA Dinas Kesehatan Kabupaten Jombang Menurut Putra & Suryanawa (2019), partisipasi penyusunan anggaran merupakan keterlibatan berbagai pihak yang ada di suatu organisasi atau lingkup kerja termasuk manajer dan bawahannya untuk menentukan dan menyusun anggaran. Bawahan akan memberikan informasi yang aktual kepada atasan untuk menghasilkan kebijakan yang tepat dalam hal anggaran karena bawahan mengetahui kegiatan operasional organisasi yang perlu direncanakan dan dilaksanakan secara optimal.…”

Section: Pendahuluanunclassified

Kualitas Sumber Daya Manusia Memoderasi Determinan Senjangan Anggaran

Faizah,

Budiwitjaksono,

Vendy

2024

Ekonomis

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The study aims to analyze budget participation and budget clarity on budgetary slack, are moderated by human resources quality at BLUD Puskesmas in Jombang Regency. The population of this study are 34 BLUD Puskesmas di Jombang Regency with the research subjects are administration coordinator, data planning and management coordinator, and financial coordinator from BLUD Puskesmas. The number of samples in this study is 25 BLUD Puskesmas that obtained by using slovin formula, resulting in a total of 75 employees as respondents. The sampling technique used is simple random sampling with lottery method. The type research is quantitive research with the Partial Least Square (PLS) The steps used in PLS analysis technique are outer model analysis, inner model analysis, and hypothesis test. The result show that budget participation has a positive effect on budgetary slack, budget clarity has a negative effect on budgetary slack, human resources quality is not able to moderate budget participation on budgetary slack, and human resources quality is able to moderate budget clarity on budgetary slack.

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Pengaruh Partisipasi Anggaran Pada Budgetary Slack dengan Self Esteem dan LOC Sebagai Variabel Pemoderasi

Cited by 2 publications

References 4 publications

Psychological Capital Strengthens the Effect of Budget Participation on Budgetary Slack?

Psychological Capital Strengthens the Effect of Budget Participation on Budgetary Slack?

Kualitas Sumber Daya Manusia Memoderasi Determinan Senjangan Anggaran

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