Main Article Content
Abstract
This study examined influence of group cohesiveness and the role of leadership style on the relationship between budgetary participation and budgetary slack. The samples in this study using purposive sampling. The subjects of this study are middle and lower manager in local govermment institutions including section /departement/sub-section head, under the municipality and regencies in the city government of Bengkulu were amounted to 63 respondents. Hypothesis are tasted empirically used regression. The result of study indicated that, first, budgetary participation influences to budgetary slack. Second, group cohesiveness as moderating variable in the relation of budgetary participation with budgetary slack. Third, the role of leadership syle as moderating variable in the relation of budgetary participation with budgetary slack. Therefore this study sported anothetr studies before.
Keywords: budgetary participation, budgetary slack, group cohesiveness, the role of leadership style
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References
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- Arfan, Ikhsan. 2011. Akuntansi Keperilakuan. Edisi 2. Jakarta: Salemba Empat.
- Brownell, Peter. 1982. The Role of Accounting Data in Performance Evaluation, Budgetary Participate and Organizational Effectiveness. Journal of Accounting Research.
- Brownell, Peter. 1983. Leadership Style, Budgetary Participation and Managerial Behavior, Accounting, Organizations and Society. Vol.8. No.4. pp. 307 – 321.
- Coryanata, Isma, 2006. Desentralisasi dan Komitmen Organisasi sebagai Pemoderasi Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial pada Perguruan Tinggi Swasta di Indonesia. Jurnal Akuntansi dan Investasi FE UMY Yogyakarta, Vol. 1 Januari. Hal 73-88
- _______________, 2013. Komitmen Organisasi, Desentralisasi dan Budaya Organisasi terhadap Hubungan Partisipasi Anggaran dengan Senjangan Anggaran. Jurnal Management Insight. Volume 8, Nomor 1.
- Dunk, A. S. 1993. The Effect of Budget Emphasis and Information Asymetry on Relation Between Budgetary Participation and Slack. The Accounting Review.
- Falikhatun. 2007. Interaksi Informasi Asimetri, Budaya Organisasi dan Group Cohesiveness dalam Hubungan antara Partisipasi Anggaran dan Budgetary Slack (Studi Kasus pada Rumah Sakit Umum Daerah Se-Jawa Tengah). SNA X: Makasar.
- Himawan, Albertus Kukuh dan Ika, Ardianu S. 2010. Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, Dan Job Relevant Information (JRI) Terhaap Hubungan Antara Partisipasi Anggaran Dan Kinerja Manajerial. Jurnal Ekonomi dan Bisnis, Vol.5 No. 9
- Ikhsan, Arfan dan Ana. 2007. Pengaruh Partispasi Angggaran Terhadap Senjangan Angggaran Dengan Menggunakan 5 Variabel Pemoderasi. Symposium Nasional Akuntansi X Makasar.
- Jensen dan Meckling. 1976. Theory of Firm Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economic.
- Kren, Leslie and Maiga, Adam S. 2007. The Intervening Effect Of Information Asymetry On Budget Prticipation And Segment Slack. Management Accounting, Volume 16.h:141–157.
- Latuheru, Belianus Patria. 2006. Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderating (Studi Empiris pada Kawasan Industri Maluku). Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5, No. 1, April 2006: 24-38.
- Merchant, KA. 1985. Budgeting and Propensity to Create Slack. Accounting Organization and Society.
- Nouri, Hossein and Parker, Robert J. 1996. The Effect of Organizational Commitment on The Ralation Between Budgetary Participation and Budgetary Slack. Behavioral Research in Accounting. Vol. 8. Printed in USA. pp. 76 – 90.
- Sumarnoo, J. 2005. Pengaruh Kmitmen & Gaya Kpemimpinan Terhadap Hub. Antara Partispasi Angggaran Dan Kinerja Mnajerial (Study Empiris di Kantor Cabang Perbankkan Indonesiaa di Jakarta). SNA VIII Solo, 15–16 September 2005
- Riyanto, B. 2003. Model Kontijensi Sistem Pengendalian: Integrasi dan Ekstensi untuk Future Reseach. KOMPAK: Jurnal Akuntansi, Manajemen, dan Sistem Informasi FE UTY Yogyakarta. No: 9. April. 330-342.
- Robbins, Stephen P. 1996. Perilaku Organisasi. Terjemahan. Jakarta: PT Prenhallindo.
- Ramadhina, Westhi. 2007. Pengaruh Partisipasi Anggaran Terhaap Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Budaya Organisasi Sebagai Variabel Pemoderasi (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Payakumbuh). Skripsi Sarjana Jurusan Akuntansi Pada Fakultas Ekonomi Universitas Negeri Padang.
- Rosalina. 2012. Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran (Budgetary Slack) Dengan Informasi Asimetri, Gaya Kepemimpinan, Dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris pada Pemerintah Kota Dumai). Skripsi Sarjana Jurusan Akuntansi Fakultas Ekonomi Universitas Riau.
- Widyaningsih, Aristanti. 2011. Moderasi Gaya Kepemimpinan atas Pengaruh Partisipasi Anggaran terhadap Budgetary Slack. Fokus Ekonomi Vol.6 No.1.h:1–18
- Young, S. M. 1985. Participatif Budgeting: The Efects of Riks Aversion and Asimmetris Information of Budgetary Slak. Journal of Acounting Reserch 23:829-842.
- .
- Zhang, Shuangcai. Zhou, Wenjun. 2010. Research on Present Situation of Budgetary Slack in Chinese Enterprise. School of Management, Hebei University, P.R.China.
References
Aprila, Nila dan Hidayani, Selvi. 2012. The Effect Of Budgetary Participation, Asymmetry Information, Budget Emphasis, And Comitment Organization To Budgetary Slack At SKPD Governmental Of Bengkulu City. MIICEMA Prociding. Malaysia.
Arfan, Ikhsan. 2011. Akuntansi Keperilakuan. Edisi 2. Jakarta: Salemba Empat.
Brownell, Peter. 1982. The Role of Accounting Data in Performance Evaluation, Budgetary Participate and Organizational Effectiveness. Journal of Accounting Research.
Brownell, Peter. 1983. Leadership Style, Budgetary Participation and Managerial Behavior, Accounting, Organizations and Society. Vol.8. No.4. pp. 307 – 321.
Coryanata, Isma, 2006. Desentralisasi dan Komitmen Organisasi sebagai Pemoderasi Hubungan antara Partisipasi Penyusunan Anggaran dan Kinerja Manajerial pada Perguruan Tinggi Swasta di Indonesia. Jurnal Akuntansi dan Investasi FE UMY Yogyakarta, Vol. 1 Januari. Hal 73-88
_______________, 2013. Komitmen Organisasi, Desentralisasi dan Budaya Organisasi terhadap Hubungan Partisipasi Anggaran dengan Senjangan Anggaran. Jurnal Management Insight. Volume 8, Nomor 1.
Dunk, A. S. 1993. The Effect of Budget Emphasis and Information Asymetry on Relation Between Budgetary Participation and Slack. The Accounting Review.
Falikhatun. 2007. Interaksi Informasi Asimetri, Budaya Organisasi dan Group Cohesiveness dalam Hubungan antara Partisipasi Anggaran dan Budgetary Slack (Studi Kasus pada Rumah Sakit Umum Daerah Se-Jawa Tengah). SNA X: Makasar.
Himawan, Albertus Kukuh dan Ika, Ardianu S. 2010. Pengaruh Komitmen Organisasi, Gaya Kepemimpinan, Dan Job Relevant Information (JRI) Terhaap Hubungan Antara Partisipasi Anggaran Dan Kinerja Manajerial. Jurnal Ekonomi dan Bisnis, Vol.5 No. 9
Ikhsan, Arfan dan Ana. 2007. Pengaruh Partispasi Angggaran Terhadap Senjangan Angggaran Dengan Menggunakan 5 Variabel Pemoderasi. Symposium Nasional Akuntansi X Makasar.
Jensen dan Meckling. 1976. Theory of Firm Managerial Behavior, Agency Cost and Ownership Structure. Journal of Financial Economic.
Kren, Leslie and Maiga, Adam S. 2007. The Intervening Effect Of Information Asymetry On Budget Prticipation And Segment Slack. Management Accounting, Volume 16.h:141–157.
Latuheru, Belianus Patria. 2006. Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderating (Studi Empiris pada Kawasan Industri Maluku). Jurnal Akuntansi dan Sistem Teknologi Informasi Vol. 5, No. 1, April 2006: 24-38.
Merchant, KA. 1985. Budgeting and Propensity to Create Slack. Accounting Organization and Society.
Nouri, Hossein and Parker, Robert J. 1996. The Effect of Organizational Commitment on The Ralation Between Budgetary Participation and Budgetary Slack. Behavioral Research in Accounting. Vol. 8. Printed in USA. pp. 76 – 90.
Sumarnoo, J. 2005. Pengaruh Kmitmen & Gaya Kpemimpinan Terhadap Hub. Antara Partispasi Angggaran Dan Kinerja Mnajerial (Study Empiris di Kantor Cabang Perbankkan Indonesiaa di Jakarta). SNA VIII Solo, 15–16 September 2005
Riyanto, B. 2003. Model Kontijensi Sistem Pengendalian: Integrasi dan Ekstensi untuk Future Reseach. KOMPAK: Jurnal Akuntansi, Manajemen, dan Sistem Informasi FE UTY Yogyakarta. No: 9. April. 330-342.
Robbins, Stephen P. 1996. Perilaku Organisasi. Terjemahan. Jakarta: PT Prenhallindo.
Ramadhina, Westhi. 2007. Pengaruh Partisipasi Anggaran Terhaap Senjangan Anggaran Dengan Gaya Kepemimpinan Dan Budaya Organisasi Sebagai Variabel Pemoderasi (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Payakumbuh). Skripsi Sarjana Jurusan Akuntansi Pada Fakultas Ekonomi Universitas Negeri Padang.
Rosalina. 2012. Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran (Budgetary Slack) Dengan Informasi Asimetri, Gaya Kepemimpinan, Dan Komitmen Organisasi Sebagai Variabel Moderating (Studi Empiris pada Pemerintah Kota Dumai). Skripsi Sarjana Jurusan Akuntansi Fakultas Ekonomi Universitas Riau.
Widyaningsih, Aristanti. 2011. Moderasi Gaya Kepemimpinan atas Pengaruh Partisipasi Anggaran terhadap Budgetary Slack. Fokus Ekonomi Vol.6 No.1.h:1–18
Young, S. M. 1985. Participatif Budgeting: The Efects of Riks Aversion and Asimmetris Information of Budgetary Slak. Journal of Acounting Reserch 23:829-842.
.
Zhang, Shuangcai. Zhou, Wenjun. 2010. Research on Present Situation of Budgetary Slack in Chinese Enterprise. School of Management, Hebei University, P.R.China.