Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Transformasional, Asimetri Informasi pada Budgetary Slack Hotel Berbintang
Abstract
The purpose of this study was to obtain empirical evidence about the effect of budgetary participation, organizational commitment, transformational leadership style, and information asymmetry on budgetary slack in the 5-Star Hotel in the Nusa Dua Region. The population used was as many as 18 5-star hotels in the Nusa Dua area with a sample of 73 lower and middle level managers using purposive sampling methods and data analysis techniques used were multiple linear regression. Based on the results of this study, it was found that budgetary participation and information asymmetry had a positive effect on budgetary slack, while organizational commitment and transformational leadership style negatively affected budgetary slack in the 5-Star Hotel in the Nusa Dua Region.
Keywords: Participation; Commitment; Transformational; Asymmetry; Slack.
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References
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Aprila, N., & Hidayani, S. (2012). The Effect of Budgetary Participation, Asymmetry Information, Budget Emphasis and Comitment Organization to Budgetary Slack at SKPD Governmental of Bengkulu City. Proceeding The 13th Malaysia Indonesia Conference on Economic, Managemen and Accounting.
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Ayuni, N. M. K., & Erawati, N. M. A. (2018). Pengaruh Asimetri Informasi Pada Senjangan Anggaran dengan Kejelasan Sasaran Anggaran dan Komitmen Organisasi Sebagai Pemoderasi. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v22.i01.p19
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Blay, A., Douthit, J., & Fulmer, B. (2019). Why don’t people lie? Negative affect intensity and preferences for honesty in budgetary reporting. Management Accounting Research, 42(August 2016), 56–65. https://doi.org/10.1016/j.mar.2018.05.001
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Brownell, P., & McInnes, j morris. (1983). Budgetary Participation, Motivation, and Managerial Performance. In Journal of Chemical Information and Modeling (Vol. 53). https://doi.org/10.1017/CBO9781107415324.004
Bumi, I. P. S. (2019). Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Tri Hita Karana Pada Kinerja LPD. E-Jurnal Akuntansi, 29(2), 818–832. https://doi.org/https://doi.org/10.24843/EJA.2019.v29.i02.p25
Chong, V. K., & Strauss, R. (2017). Participative budgeting: The effects of budget emphasis, information asymmetry and procedural justice on slack – additional evidence. Asia-Pacific Management Accounting Journal, 12(1), 181–220.
Derfuss, K. (2009). Budget Slack: Some Meta Analytic Evidence. European Accounting Review, 18(2), 203–239. https://doi.org/10.1017/CBO9781107415324.004
Desy Pratami, A., & Adi Erawati, N. (2016). Pengaruh Partisipasi Penganggaran Terhadap Senjangan Anggaran Dengan Penekanan Anggaran dan Ketidakpastian Lingkungan Sebagai Pemoderasi. E-Jurnal Akuntansi.
Dewi, I. D. A. D. N., & Widanaputra, A. A. G. P. (2019). Pengaruh Self Esteem, Kompleksitas Tugas, dan Ketidakpastian Lingkungan pada Senjangan Anggaran di Hotel Berbintang Wilayah Nusa Dua. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v26.i02.p18
Hansen, S. C., Otley, D. T., & Van der Stede, W. A. (2003). Practice Developments in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research. https://doi.org/10.2308/jmar.2003.15.1.95
Kahar, S. H. A., Rohman, A., & Chariri, A. (2016). Participative Budgeting, Budgetary Slack and Job Satisfaction in the Public Sector. Journal of Applied Business Research, 32(6), 1663–1674. https://doi.org/10.19030/jabr.v32i6.9814
Kramer, S., & Hartmann, F. (2014). How Top-down and Bottom-up Budgeting Affect, Budget Slack, and Performance through Social and Economic Exchange. Abacus, 50(3), 314–340.
Linn, G., Casey, K. M., Johnson, G. H., & Ellis, T. S. (2001). Do broad scope managerial accounting systems moderate the effects of budget emphasis, budget participation and perceived environmental uncertainty on the propensity to create budgetary slack? Journal of Computer Information Systems. https://doi.org/10.1080/08874417.2001.11647043
Lubis, A. I. (2014). Akuntansi Keperilakuan (2nd ed.). Jakarta: Salemba Empat.
Luhur, I. . S. C. (2019). Pengaruh Partisipasi Penganggaran, Informasi Asimetri, Komitmen Organisasi, dan Ketidakpastian Lingkungan pada Senjangan Anggaran. E-Jurnal Akuntansi Universitas Udayana, 26, 966–996.
Maiga, A. S. (2005). The Effect of Manager’s Moral Equity on the Relationship Between Budget Participation and Propensity to Create Slack: A Research Note. Advances in Accounting Behavioral Research. https://doi.org/10.1016/S1475-1488(04)08006-8
Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(85)90016-9
Nitiari, N., & Yadnyana, K. (2014). Pengaruh Partisipasi Penganggaran, Komitmen Organisasi, Dan Ketidakpastian Lingkungan Pada Senjangan Anggaran. E-Jurnal Akuntansi.
Nouri, H., & Parker, R. J. (1996). The Effect of Organizational Commitment on the Relation Between Budgetary Participation and Budgetary Slack. Behavioral Research in Accounting.
Ozer, G., & Yilmaz, E. (2011). Effect of Perceived Procedural Justice, Budget Control Effectiveness and Ethical Work Climate on Tendency to Create Budgetary Slack. Business and Economics Research Journal, 2, 1–18. https://doi.org/ISSN: 1309 2448
Prasetya, I. B. A. ., & Muliartha RM, K. (2017). Pengaruh Partisipasi Anggaran, Job Relevant Information dan Asimetri Informasi pada Budget Slack. E-Jurnal Akuntansi, 20, 1564–1591.
Puspitha, D. M. A. P., & Suardana, K. A. (2017). Pengaruh anggaran partisipasi, informasi asimetri, penekanan anggaran, kompleksitas tugas, komitmen organisasi, dan kejelasan sasaran anggaran pada senjangan anggaran. E-Jurnal Akuntansi Universitas Udayana.
Ramgulam, N., Student, M. S., Fyfe, D., Kistow, B., Allaham, I., Raghunandan, R. K., & Students, M. S. (2012). Examining the Behavioural Aspects of Budgeting with particular emphasis on Public Sector / Service Budgets Moolchand Raghunandan ( Lecturer in Accounting ) Koshina Raghunandan-Mohammed ( Assistant Lecturer in Accounting ) With significant contributions fr. International Journal of Business and Social Science, 3(14), 110–117.
Ratna Sari, M. M., Ariyanto, D., & Widanaputra, A. A. G. P. (2018). Akuntansi Perhotelan Pendekatan Sistem Informasi Berbasis USUALI . Pekalongan: NEM.
Riantari, K. A. . D., & Ratna Sari, M. M. (2019). Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi. E-Jurnal Akuntansi, 29(2), 547–560. https://doi.org/https://doi.org/10.24843/EJA.2019.v29..i02.p05
Suartana, I. W. (2010). Akuntansi Keperilakuan Teori dan Implementasi. Yogyakarta: ANDI.
Sujana, I. K. (2010). Pengaruh partisipasi penganggaran, penekanan anggaran, komitmen organisasi, asimetri informasi, dan ketidakpastian lingkungan terhadap budgetary slack pada hotel-hotel berbintang di kota Denpasar. E-Jurnal Akuntansi, 1–26.
Suryanawa, I. K., & Tintara, I. D. A. A. A. (2013). Pengaruh Partisipasi Penyusunan Anggaran Dengan Gaya Kepemimpinan Dan Locus of Control Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 8(1), 20–28.
Van Der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society. https://doi.org/10.1016/S0361-3682(99)00058-6
Yilmaz, E., Ozer, G., & Gunluk. M. (2014). Does organizational politics and organizational commitment influence the creation of budget gaps in public organizations? Procedia Sosial and Behavioral Sciences, 150, 241–250.
Anthony, R. N., & Govindarajan., V. (2005). Sistem Pengendalian Manajemen (11th ed.). Jakarta: Salemba Empat.
Aprila, N., & Hidayani, S. (2012). The Effect of Budgetary Participation, Asymmetry Information, Budget Emphasis and Comitment Organization to Budgetary Slack at SKPD Governmental of Bengkulu City. Proceeding The 13th Malaysia Indonesia Conference on Economic, Managemen and Accounting.
Arthaswadaya, A. (2015). Pengaruh asimetri informasi terhadap budgetary slack dengan self esteem sebagai variabel pemoderasi: studi eksperimen dalam konteks penganggaran partisipatif. 151, 10–17. https://doi.org/10.1145/3132847.3132886
Ayuni, N. M. K., & Erawati, N. M. A. (2018). Pengaruh Asimetri Informasi Pada Senjangan Anggaran dengan Kejelasan Sasaran Anggaran dan Komitmen Organisasi Sebagai Pemoderasi. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2018.v22.i01.p19
Badan Pusat Statistik. (2019). Perkembangan Pariwisata Provinsi Bali Agustus 2019. Retrieved from Badan Pusat Statistik Provinsi Bali website: https://bali.bps.go.id/pressrelease/2019/10/01/717189/perkembangan-pariwisata-provinsi-baliagustus-%0A2019.html
Blay, A., Douthit, J., & Fulmer, B. (2019). Why don’t people lie? Negative affect intensity and preferences for honesty in budgetary reporting. Management Accounting Research, 42(August 2016), 56–65. https://doi.org/10.1016/j.mar.2018.05.001
BPS. (2019). Jumlah Wisatawan Asing ke Bali dan Indonesia 1969-2018. Retrieved October 16, 2019, from Badan Pusat Statistik Provinsi Bali website: https://bali.bps.go.id/statictable/2018/02/09/28/jumlah-wisatawan-asing-ke-bali-dan-indonesia-1969-2018.html
Brownell, P., & McInnes, j morris. (1983). Budgetary Participation, Motivation, and Managerial Performance. In Journal of Chemical Information and Modeling (Vol. 53). https://doi.org/10.1017/CBO9781107415324.004
Bumi, I. P. S. (2019). Pengaruh Gaya Kepemimpinan Transformasional dan Budaya Tri Hita Karana Pada Kinerja LPD. E-Jurnal Akuntansi, 29(2), 818–832. https://doi.org/https://doi.org/10.24843/EJA.2019.v29.i02.p25
Chong, V. K., & Strauss, R. (2017). Participative budgeting: The effects of budget emphasis, information asymmetry and procedural justice on slack – additional evidence. Asia-Pacific Management Accounting Journal, 12(1), 181–220.
Derfuss, K. (2009). Budget Slack: Some Meta Analytic Evidence. European Accounting Review, 18(2), 203–239. https://doi.org/10.1017/CBO9781107415324.004
Desy Pratami, A., & Adi Erawati, N. (2016). Pengaruh Partisipasi Penganggaran Terhadap Senjangan Anggaran Dengan Penekanan Anggaran dan Ketidakpastian Lingkungan Sebagai Pemoderasi. E-Jurnal Akuntansi.
Dewi, I. D. A. D. N., & Widanaputra, A. A. G. P. (2019). Pengaruh Self Esteem, Kompleksitas Tugas, dan Ketidakpastian Lingkungan pada Senjangan Anggaran di Hotel Berbintang Wilayah Nusa Dua. E-Jurnal Akuntansi. https://doi.org/10.24843/eja.2019.v26.i02.p18
Hansen, S. C., Otley, D. T., & Van der Stede, W. A. (2003). Practice Developments in Budgeting: An Overview and Research Perspective. Journal of Management Accounting Research. https://doi.org/10.2308/jmar.2003.15.1.95
Kahar, S. H. A., Rohman, A., & Chariri, A. (2016). Participative Budgeting, Budgetary Slack and Job Satisfaction in the Public Sector. Journal of Applied Business Research, 32(6), 1663–1674. https://doi.org/10.19030/jabr.v32i6.9814
Kramer, S., & Hartmann, F. (2014). How Top-down and Bottom-up Budgeting Affect, Budget Slack, and Performance through Social and Economic Exchange. Abacus, 50(3), 314–340.
Linn, G., Casey, K. M., Johnson, G. H., & Ellis, T. S. (2001). Do broad scope managerial accounting systems moderate the effects of budget emphasis, budget participation and perceived environmental uncertainty on the propensity to create budgetary slack? Journal of Computer Information Systems. https://doi.org/10.1080/08874417.2001.11647043
Lubis, A. I. (2014). Akuntansi Keperilakuan (2nd ed.). Jakarta: Salemba Empat.
Luhur, I. . S. C. (2019). Pengaruh Partisipasi Penganggaran, Informasi Asimetri, Komitmen Organisasi, dan Ketidakpastian Lingkungan pada Senjangan Anggaran. E-Jurnal Akuntansi Universitas Udayana, 26, 966–996.
Maiga, A. S. (2005). The Effect of Manager’s Moral Equity on the Relationship Between Budget Participation and Propensity to Create Slack: A Research Note. Advances in Accounting Behavioral Research. https://doi.org/10.1016/S1475-1488(04)08006-8
Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society. https://doi.org/10.1016/0361-3682(85)90016-9
Nitiari, N., & Yadnyana, K. (2014). Pengaruh Partisipasi Penganggaran, Komitmen Organisasi, Dan Ketidakpastian Lingkungan Pada Senjangan Anggaran. E-Jurnal Akuntansi.
Nouri, H., & Parker, R. J. (1996). The Effect of Organizational Commitment on the Relation Between Budgetary Participation and Budgetary Slack. Behavioral Research in Accounting.
Ozer, G., & Yilmaz, E. (2011). Effect of Perceived Procedural Justice, Budget Control Effectiveness and Ethical Work Climate on Tendency to Create Budgetary Slack. Business and Economics Research Journal, 2, 1–18. https://doi.org/ISSN: 1309 2448
Prasetya, I. B. A. ., & Muliartha RM, K. (2017). Pengaruh Partisipasi Anggaran, Job Relevant Information dan Asimetri Informasi pada Budget Slack. E-Jurnal Akuntansi, 20, 1564–1591.
Puspitha, D. M. A. P., & Suardana, K. A. (2017). Pengaruh anggaran partisipasi, informasi asimetri, penekanan anggaran, kompleksitas tugas, komitmen organisasi, dan kejelasan sasaran anggaran pada senjangan anggaran. E-Jurnal Akuntansi Universitas Udayana.
Ramgulam, N., Student, M. S., Fyfe, D., Kistow, B., Allaham, I., Raghunandan, R. K., & Students, M. S. (2012). Examining the Behavioural Aspects of Budgeting with particular emphasis on Public Sector / Service Budgets Moolchand Raghunandan ( Lecturer in Accounting ) Koshina Raghunandan-Mohammed ( Assistant Lecturer in Accounting ) With significant contributions fr. International Journal of Business and Social Science, 3(14), 110–117.
Ratna Sari, M. M., Ariyanto, D., & Widanaputra, A. A. G. P. (2018). Akuntansi Perhotelan Pendekatan Sistem Informasi Berbasis USUALI . Pekalongan: NEM.
Riantari, K. A. . D., & Ratna Sari, M. M. (2019). Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi. E-Jurnal Akuntansi, 29(2), 547–560. https://doi.org/https://doi.org/10.24843/EJA.2019.v29..i02.p05
Suartana, I. W. (2010). Akuntansi Keperilakuan Teori dan Implementasi. Yogyakarta: ANDI.
Sujana, I. K. (2010). Pengaruh partisipasi penganggaran, penekanan anggaran, komitmen organisasi, asimetri informasi, dan ketidakpastian lingkungan terhadap budgetary slack pada hotel-hotel berbintang di kota Denpasar. E-Jurnal Akuntansi, 1–26.
Suryanawa, I. K., & Tintara, I. D. A. A. A. (2013). Pengaruh Partisipasi Penyusunan Anggaran Dengan Gaya Kepemimpinan Dan Locus of Control Sebagai Variabel Moderasi. Jurnal Ilmiah Akuntansi Dan Bisnis, 8(1), 20–28.
Van Der Stede, W. A. (2000). The relationship between two consequences of budgetary controls: Budgetary slack creation and managerial short-term orientation. Accounting, Organizations and Society. https://doi.org/10.1016/S0361-3682(99)00058-6
Yilmaz, E., Ozer, G., & Gunluk. M. (2014). Does organizational politics and organizational commitment influence the creation of budget gaps in public organizations? Procedia Sosial and Behavioral Sciences, 150, 241–250.
Published
2020-09-27
How to Cite
PALUPI, Devia Galuh; SARI, Maria Mediatrix Ratna.
Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Gaya Kepemimpinan Transformasional, Asimetri Informasi pada Budgetary Slack Hotel Berbintang.
E-Jurnal Akuntansi, [S.l.], v. 30, n. 9, p. 2323 - 2337, sep. 2020.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/57637>. Date accessed: 14 nov. 2024.
doi: https://doi.org/10.24843/EJA.2020.v30.i09.p12.
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