Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran: Komitmen Organisasi Dan Ketidakpastian Lingkungan Sebagai Variabel Moderating

Abstract

This research purpose to examine the effect budgetary participation on budgetary slack and moderation organizational commitment and enviroment uncertainty at budget participation on budgetary slack. This research used descriptive verification method. The sampling technique is non probablity sampling with propotional sampling technique. The samples is 142 people from the entire population. The unit of analysis is the head/ field/ sub division in SKPD Serang. data was collected with direct distribution by using numerical scale form of statement list. The data is processed by using simple regression to test the first hypothesis and regression with the absolute value of the difference for the second and third test hypothesis. The results of this research show; First, there is positive between budgetary participation and budgetary slack. Second, organizational commitment as a moderating variable was not proved to strengthen the influence of budgetary participation on budgetary slack, and third, the uncertainty of the environment as a moderating variable was not proved to strengthen the influence of budgetary participation on budgetary slack

Can Organizational Commitment, Locus of Control, and Ethical Considerations Moderate the Relationship Between Budget Participation and Budgetary Slack?

“…Therefore, with this condition, organizational commitment does not affect the relationship between budget participation and budgetary slack. The results of this study are supported by research conducted by Fatmawati & Widyaningsih (2014) and Adikusuma & Mukhzarudfa (2017) which explained that organizational commitment is not able to moderate the relationship between budget participation and budgetary slack.…”

“…There are several studies on several factors that can moderate the relationship between budgetary participation and budgetary slack, but show inconsistent results such as the organizational commitment variable studied by Irfan et al, (2016), Perdana & Yasa (2017), Negara & Wirajaya ( 2018), Riliana (2018) which showed that organizational commitment could moderate the relationship between budget participation and budgetary slack. However, Fatmawati & Widyaningsih (2014) and Adikusuma & Mukhzarudfa (2017) explained otherwise. Furthermore, the locus of control variable studied by Pello (2014), Adikusuma &Mukhzarudfa (2017), andPranata &Putri (2017) showed that locus of control could moderate the relationship between budgetary participation and budgetary slack.…”

The Effect of Participatory Budgeting on Budget Slack is Moderated by Information Asymmetry, Budget Emphasis, Organizational Commitment and Ethical Considerations

“…Their belief that a budget that can be realized properly in the public interest can be achieved, it makes a pride in their belief. This result is supported by the research of Rahmiati (2013), Kartika (2010), Fatmawati andWidyaningsih (2014), andKusuma (2017). However, it is inconsistent with the research of Mulyani (2012), Marfuah and Listiani (2014), Apriantini et al (2014) which states the commitment of organizations to moderate the effect of participation in budgeting on budget gaps.…”

Pengaruh Kejelasan Anggaran dan Komitmen Organisasi terhadap Kinerja Manajerial ASN dengan Servant Leadership Sebagai Variabel Moderating

“…Komitmen organisasi adalah ikatan keterkaitan individu dengan organisasi. Komitmen menunjukkan keyakinan dan dukungan yang kuat terhadap nilai dan sasaran (goal) yang ingin dicapai oleh organisasi, bagi individu berkomitmen tinggi, pencapaian tujuan organisasi merupakan hal penting yang harus dicapai serta berpandangan positif dan berbuat yang terbaik untuk kepentingan organisasi (Fibrianti, D. and Riharjo, 2013). Hal ini berarti bahwa individu yang memiliki komitmen tinggi akan lebih mengutamakan kepentingan organisasinya daripada kepentingan pribadi atau kelompoknya.…”