Article Sidebar

Submitted
June 17, 2019
Accepted
June 17, 2019
Published
June 17, 2019
Download
PDF
Statistic
Read Counter : 130 Download : 226

Downloads

Download data is not yet available.

Main Article Content

Abstract

This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.


Keyword: Purpose of Budget Use, Budgetary Slack, Budget Participation, Budget Emphasis

Article Details

License

Author retains the copyright and grants the journal the right of first publication of the work simultaneously licensed under the Creative Commons Attribution-ShareAlike 4.0 License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal

Author is able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book) with the acknowledgement of its initial publication in this journal.

Author is permitted and encouraged to post his/her work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of the published work (See The Effect of Open Access).

 Creative Commons Attribution-ShareAlike (CC BY-SA)

Creative Commons License

Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.

 

How to Cite
Pratiwi, Y., & Puspita, L. M. N. (2019). PENGARUH TUJUAN PENGGUNAAN ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN PARTISIPASI ANGGARAN DAN PENEKANAN ANGGARAN SEBAGAI VARIABEL MEDIASI. Jurnal Akuntansi, 7(2), 19–34. https://doi.org/10.33369/j.akuntansi.7.2.19-34
Download Citation
Endnote/Zotero/Mendeley (RIS)
BibTeX

References

  1. Abdillah, Willy dan Jogiyanto. 2015. Partial Least Square (PLS) – Alternatif Structural Equation Modeling (SEM) dalam Penelitian Bisnis. Yogyakarta: CV. Andi Offset.
  2. Ajzen, Icek. 1991.” Theory of Planned Behavior”. Organizational Behavior and Human Decision Processes 50, 179-211 (1991).
  3. ¬¬¬¬¬_________.2002. Perceived Behavioral Control, Self-Efficacy, Locus of Control, and the Theory of Planned Behavior. Journal ofApplied Social Psychology, 2002, 32, 4, pp. 665-683.
  4. ¬¬¬_________. 2006. The theory of planned behavior. Retrieved January, 09, 2011 from: http://people.umass.edu/aizen/tpb.htm
  5. _________. 2012. “The Theory of Planned Behavior”. In P. A. M. Lange, A. W.
  6. Kruglanski & E. T. Higgins (Eds.)”. Handbook of Theories of Social psychology (Vol. 1, pp. 438-459). London, UK: Sage
  7. Ajzen, I. dan Driver, B.L.” Application of the Theory of Planned Behavior to Leisure Choice. Journal of Leisure Research 24(3):207-224 · January 1992
  8. Amin, Hanudin, Abdul Rahim Abdul Rahman, dan T.Ramayah. 2009.” What makes Undergraduate Student Enroll into an Elective Course? The case of Islamic Accounting”. International Journal of Islamic and Middle Eastern Finance and Management, Vol.2, No. 4, h. 289-304.
  9. Ali, Syukriah, Rosliza Md Zani, and Kartini Kasim.2014. “Intention – Behaviour Relations: A Conceptual and Literature Review”. Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol.5, No.19, 2014.
  10. Amelie, Siska F.Diel.2014.Perbandingan Gaji Pekerja RI dengan negara lain di ASEAN. Liputan 6 (23 November 2014)
  11. Astuti, Anita.2014. “Faktor-faktor yang mempengaruhi Mahasiswa Akuntansi dalam memilih Karir sebagai Akuntan Publik pada Mahasiswa Akuntansi Universitas Kristen Satya Wacana Salatiga”. Perpustakaan Universitas Kristen Satya Wacana Salatiga.
  12. Association of Southeast Asian Nations. 2009.” ASEAN Mutual Recognition Arrangement Framework on Accountancy Services. http://investasean.asean.org. Pada tanggal 16 November 2016, jam 11.35
  13. Badingatus, Solikhah.2014.”An application of theory of planned behavior towards CPA career in Indonesia. Procedia - Social and Behavioral Sciences 164 (2014) 397 – 402.
  14. Christanti, D. (2008). Sikap ataukah significant others yang dapat mempengaruhi intensi membuang sampah sesuai jenisnya. Jurnal Ilmiah Psikologi Manasa, 2(2), 129-145.
  15. Chin, W. W. 1998. The Partial Least Squares Approach to Structural Equation Modeling. In G. A. Marcoulides (Ed.). Modern Methods for Business Research (295-336). Mahwah, New Jersey, London: Lawrence Eribaum Associates.
  16. Donna D. Bobek and Richard C. Hatfield. 2003. An Investigation of the Theory of Planned Behavior and the Role of Moral Obligation in Tax Compliance. Behavioral Research in Accounting: February 2003, Vol. 15, No. 1, pp. 13-38.
  17. Felton et.al.1995. A Theory of Reasoned Action Model of the Chartered Accountant Career Choice. Journal of Accounting Education, Vol. 13, No. 1, pp. 1-19, 1995.
  18. Fishbein, M., & Ajzen, I. (1980). Understanding attitudes and predicting social behavior. New Jersey: Prentice Hall Engelwood Cliffs.
  19. Fishbein, M., & Ajzen, I. (1975). Belief, attitude, intention, and behavior: An introduction to theory and research. Philippines: Addison-Wesley Publishing Company.
  20. Ghozali, Imam. 2006. Aplikasi Analisis Multivariate dengan Program SPSS. Semarang: Badan Penerbit Universitas Diponegoro.
  21. Howard,F. Buchan.2005.” Ethical Decision Making in the Public Accounting Profession: An Extension of Ajzen’s Theory of Planned Behavior”. Journal of Business Ethics (2005) 61: 165–181
  22. Ikatan Akuntan Indonesia (IAI). (2014).“Bersiap Diri Menyambut Pasar Tunggal ASEAN”.Diakses melalui http://www.iaiglobal.or.id. Pada tanggal 16 November 2016, jam 14.35.
  23. Indriantoro, dan Supomo, 2002.Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen, Edisi Pertama, BPFE-Yogyakarta, Yogyakarta.
  24. Otoritas Jasa dan Keuangan. 2015. Peluang dan tantangan akuntan di Era MEA oleh Ilya Avianti. Simposium Nasional Akuntansi (SNA) XVIII Medan, 17 September 2015
  25. Sugahara dan Boland.2006. “ISSUE 2 Perceptions of the certified public accountants by accounting and non-accounting tertiary students in Japan”. Asian Review of Accounting Vol. 14 No. 1/2, 2006 pp. 149-167.
  26. _______________. (2006). “The Role Perceptions toward the Accounting
  27. Proffesions by Japanese Tertiary Bussines Students in the Process of Career Choice”. Paper of Research Society of Commerce and Economics. Vol. XXXXVI No. 2.
  28. Sugahara, S., G. Boland, and A. Cilloni. 2008. Factors Influencing Students’ Choice of an Accounting Major in Australia. Accounting Education: An International Journal (Vol. 17,supplement) 37-54.
  29. Sugiyono. (2012). Metode Penelitian Kuantitatif, Kualitatif, dan R&D. Cetakan ke-17. Bandung: Alfabeta.
  30. Sukirno, R. S. H., & Sutarmanto, H. (2007). Faktor-faktor yang mempengaruhi intensi membeli produk wayang kulit pada masyarakat suku Jawa. Psikologika, 24, 119-131
  31. Sulistiani, Dewi. 2012. “Faktor- Faktor yang memengaruhi Niat Mahasiswa Akuntansi untuk berkarir sebagai Akuntan Publik: Aplikasi Theory of Planned Behavior( Studi Empiris pada Mahasiswa Universitas Diponegoro)”. Skripsi Sarjana pada Universitas Diponegoro.
  32. Sumaryono.2015. “Pengujian Pengaruh Theory of Planned Behavior dan tingkat pemahaman mengenai Chartered Accountant terhadap Niat Mahasiswa untuk mengambil sertifikasi Chartered Accountant (Studi kasus pada Mahasiswa Akuntansi Angkatan 2012 dan 2013 Universitas Negeri Yogyakarta)”.Skripsi Sarjana pada Universitas Negeri Yogyakarta.