The Effect of Budget Participation to Budgetary Slack  With External Pressure as Moderating Variable

Rifqi, Robith Abdullah; Subekti, Imam; Rahman, Aulia

doi:10.26675/jabe.v1i1.9757

Cited by 6 publications

(6 citation statements)

References 17 publications

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“…In contrast to the research conducted by Kahar et al (2016); Rifqi et al (2017); Pundarika & Dwirandra (2019), show the opposite result. Where the higher the level of participation of a person in the preparation of the budget, the potential for budgetary slack will be lower.…”

Section: Introductioncontrasting

confidence: 61%

Perceptions of superiors’ reputations and subordinates’ honesty moderates effect of budget participation on budgetary slack

Ginanti

Widanaputra

2022

ijbem

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This study aims to provide empirical evidence regarding perceptions of superior reputation and subordinate honesty in weakening the effect of budgetary participation on budgetary slack. The data in this study were collected using a questionnaire. The population in this study is the Satuan Kerja Perangkat Daerah of Tabanan Regency with a sample of Echelon III and Echelon IV officials involved in budgeting. The sampling technique used is purposive sampling and obtained a sample of 199 respondents. The analysis technique in this study is Moderated Regression Analysis (MRA) using SPSS version 25 program. The results of the regression analysis state that the perception of superior reputation weakens the relationship between budgetary participation and budgetary slack. This means that the higher the level of perception of subordinates on the reputation of their superiors, the tendency for budgetary slack to occur will be lower. The results of the regression analysis also state that the honesty of subordinates weakens the relationship between budgetary participation and budgetary slack. This means that the higher the level of honesty of subordinates, the tendency for budgetary slack to occur will be lower.

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Section: Introductioncontrasting

confidence: 61%

Perceptions of superiors’ reputations and subordinates’ honesty moderates effect of budget participation on budgetary slack

Ginanti

Widanaputra

2022

ijbem

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“…Control of political aspects in budget preparation ( Haliah , 2021). Participatory budgeting by involving employees in preparing the budget (Rifqi et al ., 2017). Preparation of budgeting guidelines (Anthony & Govindarajan, 2007).…”

Section: Theoretical Basis Agency Theorymentioning

confidence: 99%

Analysis of Budgetary Slack Trigger in Government Institutions (Case Study at Bureau X Ministry of Y)

Purwandari,

Adib,

Amirya

2023

IJSSHR

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This study aims to determine the causes of budgetary slack and the impact it has on government agencies so that in the future a policy can be developed that can reduce the occurrence of Revenue and expenditure budgetary slack . This research is a qualitative research using the case study method. Data collection was carried out by means of interviews, observation, and documentation at Bureau X Ministry of Y. The results of this study indicated that budgetary slack occurred due to: first, receivables that were not included in the calculation of revenue targets, second, time constraints in preparing the budget, third, changes in government policies that creating uncertainty in the implementation of work, fourthly limited human resources, fifthly dynamics in budget execution, and sixthly there is performance appraisal. In this case, it was found that the impact arising from budgetary slack was the potential for inefficient spending and a lack of motivation to achieve the revenue target as indicated by the presence of receivables. The strategy implemented to reduce budgetary slack is the existence of guidelines in preparing the budget, setting priority scales in spending, employee participation in preparing the budget, and the existence of budget research and reviews.

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“…According to (Baccouri & Hassouna, 2017;Kren, 2003;Rifqi et al, 2017), positive communication between supervisors and subordinates lessens the pressure to increase slack. According to Kepramareni et al (2020) and Yuen (2004) (2006) also highlight that during the budgeting process, individuals can openly voice their perspectives, share information, and clarify diverse points of view before reaching an agreement that meets all stakeholders' shared expectations.…”

Section: H2: Budgeting Participation Has a Significant And Positive E...mentioning

confidence: 99%

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

Kusnadi

Oktavia

Sukmasari

et al. 2021

Jakman

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Purpose: This study aimed at examining the effect of budgeting participation with communication as an intervening variable towards budgetary slack Research Methodology: A quantitative approach was the method used for this analysis. The research was obtained by primary data through the online questionnaire with 255 respondents in Batam’s service companies. The PLS-based structural equation modeling has been used to calculate the statistic of the data. Results: Based on the hypothesis testing result, the result shows that budgeting participation has a significant and positive effect on budgetary slack meaning H1 is accepted. Budgeting participation has a significant and positive effect on communication meaning H2 is accepted. Communication has a significant and positive effect on budgetary slack meaning that H3 is rejected. Communication can mediate budgeting participation on budgetary slack precisely strengthen the budgeting participation towards budgetary slack meaning H4 is accepted Limitations: This study only uses a service company in Batam as a research sample and the communication model used is Kenis (1979) who has modified in research (Ruliana, 2014) Contribution: This study contributes to disseminating information about the influence of budgeting participation as an independent variable on budgetary slack as the dependent variable can be moderated by communication so that the company needs to consider the budgeting process and build a communication climate so that employees can improve their performance.

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The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable

Cited by 6 publications

References 17 publications

Perceptions of superiors’ reputations and subordinates’ honesty moderates effect of budget participation on budgetary slack

Perceptions of superiors’ reputations and subordinates’ honesty moderates effect of budget participation on budgetary slack

Analysis of Budgetary Slack Trigger in Government Institutions (Case Study at Bureau X Ministry of Y)

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

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