Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran
Abstract
This study aims to determine the effect of budgetary participation, information asymmetry and organizational commitment to budgetary slack with the Tri Hita Karana culture as a moderating variable. The analysis technique used is Moderated Regression Analysis. The results showed that budgetary participation and organizational commitment had no significant effect on budgetary slack. Information asymmetry has a positive effect on budgetary slack. The interaction between budgeting participation and the Tri Hita Karana culture is unable to moderate budgetary participation against budgetary slack. The interaction of information asymmetry with the Tri Hita Karana culture is able to weaken the positive influence of information asymmetry on budgetary slack. The interaction between organizational commitment and the Tri Hita Karana culture is unable to moderate organizational commitment to budgetary slack.
Keywords: Tri Hita Karana; Budgetary Participation; Information Asymmetry; Organizational Commitment; Budgetary Slack.
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References
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Putri, Gusti Ayu Made Cika, and I. G. A. M. Asri Dwija Putri. (2016). “Pengaruh Kejelasan Sasaran Anggaran, Karakter Personal Dan Information Asymmetry Pada Senjangan Anggaran.” Jurnal Akuntansi 14(3):1555–83.
Rahim, Muhammad Reza, and Syamsuri Rahim. (2019). “Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Asimetri Informasi, Ketidakpastian Lingkungan, Dan Penekanan Anggaran Sebagai Variabel Moderasi.” Jurnal Akuntansi Aktual 241–49.
Rifqi, Robith Abdullah, Imam Subekti, and Aulia Fuad Rahman. (2017). “The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable.” Journal of Accounting and Business Education 2(1):178–201. doi: 10.26675/jabe.v1i1.9757.
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Suartana, I. Wayan. (2010). Akuntansi Keprilakuan Teori Dan Implementasi. Yogyakarta: CV Andi Offset.
Suriani, Seri, Syamsu Alam, and Mursalim Nohong. (2017). “Moderation Of Information Asymmetry, Self Esteem To The Effect Of Participatory Budgeting On Budgetary Slack.” Advances In Economics, Business And Management Research 40(2):175–83.
Wardani Yasa, Si Made Ayu Sri, and I. Dewa Nyoman Badera. (2016). “Peran Komitmen Organisasi Dan Satuan Kerja Perangkat Daerah Dalam Memoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran.” Jurnal Ekonomi Dan Bisnis 5(4):905–30.
Widanaputra, A. A., and N. P. S. H. Mimba. (2014). “The Influence of Participative Budgeting on Budgetary Slack in Composing Local Governments’ Budget in Bali Province.” Procedia - Social and Behavioral Sciences 164:391–96. doi: 10.1016/j.sbspro.2014.11.093.
Wirawan, I. Made Adi. (2015). Tri Hita Karana, Kajian Teologi, Sosiologi, Dan Ekologi Menurut Veda. Paramita.
Wolk, H. I., M. G. Tearney, and J. L. Dodd. (2001). Accounting Theory: A Conceptual and Institutional Approach. Fifth. Cincinnati, Ohio: South Western Collage Publishing.
Yayasan Kesejahteran Korpri Propinsi Bali. Keputusan Yayasan Kesejahteran Korpri Propinsi Bali Nomor 50/YAS.KORPS/IV/2017 tentang Pedoman Tata Kelola Keuangan Berbasis Kinerja Yayasan Kesejahteran Korpri Propinsi Bali. (2017). Denpasar.
Antari, Ni Komang Anik Wahyuni, and i made Sukartha. (2017). “Pengaruh Partisipasi Penyusunan Anggaran Dan Informasi Asimetri Pada Senjangan Anggaran Dengan Budaya Organisasi Sebagai Pemoderasi.” E-Jurnal Akuntansi 20(2):929–58. doi: 10.24843/EJA.2017.v20.i02.p03.
Astari, Ni Putu Mery, I. D. A. M. Manik Sastri, Luh Kade Datrini, and Komang Adi Kurniawan Saputra. (2018). Pengaruh Partisipasi Penyusunan Anggaran Dan Asimetri Informasi Pada Senjangan Anggaran Dengan Budaya Tri Hita Karana Sebagai Variabel Moderasi. Vol. XXI. Samarinda.
Bastian, Indra. (2007). Akuntansi Yayasan Dan Lembaga Publik. Jakarta: Erlangga.
Chong, Vincent K. (2017). “Participative Budgeting: The Effects of Budget Emphasis, Information Asymmetry and Procedural Justice on Slack – Additional Evidence.” Asia-Pacific Management Accounting Journal (APMAJ) 12(1):181–220.
Dewi, Nyoman Purmita, and Ni Made Adi Erawati. (2014). “Pengaruh Partisipasi Penganggaran, Informasi Asimetris, Penekanan Anggaran Dan Komitmen Organisasi Pada Senjangan Anggaran.” Jurnal Akuntansi 9(2):476–86.
Dianthi, Ida Ayu Gede Purba, and Made Gede Wirakusuma. (2017). “Pengaruh Partisipasi Penganggaran, Asimetri Informasi, Budaya Organisasi Dan Komitmen Organisasi Pada Senjangan Anggaran.” E-Jurnal Akuntansi 18(2):874–901.
Dwija Putri, I. Gusti Ayu Made Asri, and I. Gusti Ketut Agung Ulupui. (2018). “The Influence Of Participative Budgeting On Budgetary Slack \With Local Culture And Corporate Governance As The Moderators: An Empirical
Study On Rural Banks (Bprs) In Bali.” Russian Journal of Agricultural and Socio-Economic Sciences 6(78):119–28. doi: https://doi.org/10.18551/rjoas.2018-06.13.
Hansen, Don R., Maryanne M. Mowen, and Liming Guan. (2009). Cost Management. Enam. USA: South-Western Cengage Learning.
Hj. Falikhatun. (2008). “Interaksi Informasi Asimetri, Budaya Organisasi Dan Group Cohesiveness Dalam Hubungan Dan Antara Partisipasi Penganggaran Dan Budgetary Slack.” Media Riset Akuntansi, Auditing Dan Informasi 8(1):65–84.
Hormati, Asrudin, Rudy Laduna, Suriyana AR Mahdi, and Suleman H. A. Kahar. (2017). “The Effect of Budgetary Participation on Budgetary Slack Using Budgetary Ethical Compliance as the Mediating and Moderating Variable.” International Journal of Civil Engineering and Technology 8(8):1081–92.
Irfan, Muh., Budi Santoso, and Lukman Effendi. (2016). “Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Asimetri Informasi, Penekanan Anggaran Dan Komitmen Organisasional Sebagai Variabel Pemoderasi.” Jurnal Akuntansi Dan Investasi 17(2):158–75. doi: 10.18196/jai.2016.0052.158-175.
Jensen, Michael C., and William H. Meckling. (1976). “Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure.” Journal of Financial Economics 3(4):305–60. doi: 10.2139/ssrn.94043.
Kahar, Suleman H. A., Asrudin Hormati, Rudy Laduna, and Suriyana AR Mahdi. (2017). “The Effect of Budgetary Participation on Budgetary Slack Using Budgetary Ethical Compliance.” International Journal of Economics and Business Administration 5(2):83–99.
Kahar, Suleman H. A., Abdul Rohman, and Anis Chariri. (2016). “Participative Budgeting, Budgetary Slack and Job Satisfaction in the Public Sector.” Journal of Applied Business Research 32(6):1663–74. doi: 10.19030/jabr.v32i6.9814.
Maharani, Anak Agung Istri, and Putu Agus Ardiana. (2015). “Pengaruh Partisipasi Penganggaran, Komitmen Organisasi, Dan Ketidakpastian Lingkungan Pada Senjangan Anggaran.” E-Jurnal Akuntansi 12(3):770–85.
Maryati, Sri, and Roni Hendrawan. (2020). “Budgetary Slack: Information Asymmetry and Emphasis of Budgetary As Moderating Effect.” Akuntabilitas 14(2):243–52. doi: 10.29259/ja.v14i2.11780.
Mukaromah, A., & Suryandari, D. (2015). Pengaruh Partisipasi Anggaran, Asimetri Informasi, Komitmen Organisasi, Ambiguitas Peran Terhadap Budgetary Slack. Accounting Analysis Journal, 4(4), 1-8, ISSN: 2252-6765.
Nasution, Dito Aditia Darma. (2020). “Effect of Budgetary Participation on the Budgetary Slack with Information Asymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation.” Journal of Business Management and Technology 4(2):113–20.
Nurmayati, Mila, Akram, and Muaidy Yasin. (2018). “Effect Of Participatory Budget, Information Asymmetry, Organization Commitment, Budget Emphasis And Individual Capacity Toward Budgetary Slack In Local Government In Central Lombok, Indonesia.” International Journal of Economics, Commerce and Management 6(7):179–95.
Priliandani, Ni Made Intan, and Ida Bagus Putra Astika. (2016). “Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran Di Universitas Udayana Dengan Informasi Asimetri Dan Motivasi Sebagai Pemoderasi.” Jurnal Ekonomi Dan Bisnis 5(4):749–74.
Pundarika, I. Gede Putu, and A. A. N. B. Dwirandra. (2019). “The Effect of Budget Participation on Budgetary Slack with Organizational Commitments and Love of Money as Moderation.” International Journal of Science and Research 8(2):491–96.
Pusporini, Irma Dwi, Haryadi, and Eliada Herwiyanti. (2018). “The Effect of Budget Participation on Budgetary Slack with Information Asymmetry and Organizational Commitment as a Moderating Variable.” Journal of Research in Business, Economics and Management 12(1):2261–69.
Putri, Gusti Ayu Made Cika, and I. G. A. M. Asri Dwija Putri. (2016). “Pengaruh Kejelasan Sasaran Anggaran, Karakter Personal Dan Information Asymmetry Pada Senjangan Anggaran.” Jurnal Akuntansi 14(3):1555–83.
Rahim, Muhammad Reza, and Syamsuri Rahim. (2019). “Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Asimetri Informasi, Ketidakpastian Lingkungan, Dan Penekanan Anggaran Sebagai Variabel Moderasi.” Jurnal Akuntansi Aktual 241–49.
Rifqi, Robith Abdullah, Imam Subekti, and Aulia Fuad Rahman. (2017). “The Effect of Budget Participation to Budgetary Slack With External Pressure as Moderating Variable.” Journal of Accounting and Business Education 2(1):178–201. doi: 10.26675/jabe.v1i1.9757.
Sahputra, Ilham, Darwanis Darwanis, and Hasan Basri. (2018). “Pengaruh Penganggaran Partisipatif, Gaya Kepemimpinan Dan Perilaku Penyusun Anggaran Terhadap Slack Anggaran (Studi Pada Satuan Kerja Perangkat Kabupaten Pemerintah Aceh Selatan).” Jurnal Perspektif Ekonomi Darussalam 4(1):19–30. doi: 10.24815/jped.v4i1.10920.
Suartana, I. Wayan. (2010). Akuntansi Keprilakuan Teori Dan Implementasi. Yogyakarta: CV Andi Offset.
Suriani, Seri, Syamsu Alam, and Mursalim Nohong. (2017). “Moderation Of Information Asymmetry, Self Esteem To The Effect Of Participatory Budgeting On Budgetary Slack.” Advances In Economics, Business And Management Research 40(2):175–83.
Wardani Yasa, Si Made Ayu Sri, and I. Dewa Nyoman Badera. (2016). “Peran Komitmen Organisasi Dan Satuan Kerja Perangkat Daerah Dalam Memoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran.” Jurnal Ekonomi Dan Bisnis 5(4):905–30.
Widanaputra, A. A., and N. P. S. H. Mimba. (2014). “The Influence of Participative Budgeting on Budgetary Slack in Composing Local Governments’ Budget in Bali Province.” Procedia - Social and Behavioral Sciences 164:391–96. doi: 10.1016/j.sbspro.2014.11.093.
Wirawan, I. Made Adi. (2015). Tri Hita Karana, Kajian Teologi, Sosiologi, Dan Ekologi Menurut Veda. Paramita.
Wolk, H. I., M. G. Tearney, and J. L. Dodd. (2001). Accounting Theory: A Conceptual and Institutional Approach. Fifth. Cincinnati, Ohio: South Western Collage Publishing.
Yayasan Kesejahteran Korpri Propinsi Bali. Keputusan Yayasan Kesejahteran Korpri Propinsi Bali Nomor 50/YAS.KORPS/IV/2017 tentang Pedoman Tata Kelola Keuangan Berbasis Kinerja Yayasan Kesejahteran Korpri Propinsi Bali. (2017). Denpasar.
Published
2021-01-26
How to Cite
DIVIARIESTY, Kadek; ASRI DWIJA PUTRI, IGAM.
Tri Hita Karana Memoderasi Partisipasi Penyusunan Anggaran, Asimetri Informasi, dan Komitmen Organisasi terhadap Sennjangan Anggaran.
E-Jurnal Akuntansi, [S.l.], v. 31, n. 1, p. 32-46, jan. 2021.
ISSN 2302-8556.
Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/68074>. Date accessed: 29 apr. 2024.
doi: https://doi.org/10.24843/EJA.2021.v31.i01.p03.
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