Main Article Content
Abstract
This study aims to examine the effect of education, training, and experience on budgetary slack on finance companies in the city of Bengkulu. The benefits of the research to be achieved include an input for the management of the company as a consideration in developing a human resource capacity development strategy. The awareness that slack should be reduced is very important because it will help budget makers use their resources efficiently and effectively. This research method is a survey method. The sampling method used purposive sampling method as many as 10 finance companies in the city of Bengkulu with 40 respondents.The research data was analyzed using multiple regression which was first tested for data quality and classical assumptions. The results obtained show that education, training, and experience have a negative impact on budgetary slack in finance companies in Kota Bengkulu.
Keywords: Individual Capacity, Budgetary Slack, Finance Company
Article Details
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)
Jurnal Akuntansi is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
References
- Ahyari, Agus. 1988. Anggaran Perusahaan. Yogyakarta : BPFE UGM.
- Amrul, Sadat dan Moch. Nasir. 2002. Pengaruh Gaya Kepemimpinan dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Partisipasi Penganggaran dengan Senjangan Anggaran. Simposium Nasional Akuntansi V, Semarang.
- Anatan, Lina. 2005. Aplikasi Manajemen Pengetahuan dalam Pengembangan Sumber Daya Manusia Berbasis Pengetahuan. KOMPAK, No. 2, hal 257-266.
- Anthony, Robert dan Vijay Govindarajan. 2005. Sistem Pengendalian Manajemen. Jakarta: Salemba Empat.
- Blanchette, Danielle; Claude Pilote dan Jean Cadieux. 2002. Manager's Moral Evaluation of Budgetary Slack Creation. http:www. accounting.rutger .eduraw.
- Chow C.W.; J.C. Cooper and W.S. Waller. 1998. Participative Budgeting: Effects of a Truth Inducing Pay Scheme and Information Assimetry on Slack and Performance. The Accounting Review. 63. 111-122.
- Fitri, Yulia. 2004. Pengaruh Informasi Asimetri, Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Timbulnya Senjangan Anggaran. Simposium Nasional Akuntansi VII, Denpasar.
- Ghozali, Imam. 2013. Analisis Multivariate dengan Program SPSS. Semarang: Universitas Diponegoro.
- Ikhsan, Arfan dan Muhammad Ishak. 2005. Akuntansi Keprilakuan. Jakarta: Salemba Empat.
- Indriantoro, Nur dan Bambang Supomo. 2002. Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Yogyakarta: BPFE UGM.
- Kenis, I. 1979. Effects of Budgetary Goal Characteristic on Managerial Attitudes and Performance. The Accounting Review (4). 707-721.
- Lewin. 1970. The Impact of People on Budget. The Accounting Review Vol 45, Oktober, 259-268.
- Luthans, Fred. 2005. Organization Behavior. Tenth Edition: Published McGraw Hill.
- Magner, Nace. 2003. Overview of Budgetary Participation, http:/www.wku.edu/magner.
- Permata, Shinta S. 2006. Pengaruh Kapasitas Individu Yang Diinteraksikan dengan Locus of Control Terhadap Budgetary Slack. Simposium Nasional Akuntansi IX, Padang.
- Setiawan, E. 2006. Kualitas Sumber Daya Manusia dalam Mendorong Pertumbuhan Ekonomi. ASET, Vol. 8 No.1, hal 91-108.
- Schiff, M dan A.Y. Lewin. 1970. The Impact of People on Budget. The Accounting Review Vol 45, Oktober, 259-268.
- Siegel, G dan H.R. Marconi. 1989. Behavioral Accounting. Ohio : South-Western Publishing, Co.Cincinati.
- Stevens. 2000. Determinants of Budgetary Slack in the Laboratory: An Investigation of Control for Self-Interested Behavior, Syracuse University School of Management. http:Wwww.paper.ssrn.com
- Steven, D.E., 2002. The Effects of Reputation and Ethics on Budgetary Slack. Journal of Management Accounting Research. Vol. 14, 153-171.
- Young, S. Mark. 1985. Participative Budgeting: The Effect of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, Vol. 23 No.2, hal 830-842.
- Yuhertiana, I. 2004. Kapasitas Individu dalam Dimensi Budaya, Keberadaan Tekanan Sosial dan Keterkaitannya dengan Budgetary Slack. Simposium Nasional Akuntansi VII, Denpasar.
References
Ahyari, Agus. 1988. Anggaran Perusahaan. Yogyakarta : BPFE UGM.
Amrul, Sadat dan Moch. Nasir. 2002. Pengaruh Gaya Kepemimpinan dan Ketidakpastian Lingkungan Terhadap Hubungan Antara Partisipasi Penganggaran dengan Senjangan Anggaran. Simposium Nasional Akuntansi V, Semarang.
Anatan, Lina. 2005. Aplikasi Manajemen Pengetahuan dalam Pengembangan Sumber Daya Manusia Berbasis Pengetahuan. KOMPAK, No. 2, hal 257-266.
Anthony, Robert dan Vijay Govindarajan. 2005. Sistem Pengendalian Manajemen. Jakarta: Salemba Empat.
Blanchette, Danielle; Claude Pilote dan Jean Cadieux. 2002. Manager's Moral Evaluation of Budgetary Slack Creation. http:www. accounting.rutger .eduraw.
Chow C.W.; J.C. Cooper and W.S. Waller. 1998. Participative Budgeting: Effects of a Truth Inducing Pay Scheme and Information Assimetry on Slack and Performance. The Accounting Review. 63. 111-122.
Fitri, Yulia. 2004. Pengaruh Informasi Asimetri, Partisipasi Penganggaran dan Komitmen Organisasi Terhadap Timbulnya Senjangan Anggaran. Simposium Nasional Akuntansi VII, Denpasar.
Ghozali, Imam. 2013. Analisis Multivariate dengan Program SPSS. Semarang: Universitas Diponegoro.
Ikhsan, Arfan dan Muhammad Ishak. 2005. Akuntansi Keprilakuan. Jakarta: Salemba Empat.
Indriantoro, Nur dan Bambang Supomo. 2002. Metodologi Penelitian Bisnis untuk Akuntansi dan Manajemen. Yogyakarta: BPFE UGM.
Kenis, I. 1979. Effects of Budgetary Goal Characteristic on Managerial Attitudes and Performance. The Accounting Review (4). 707-721.
Lewin. 1970. The Impact of People on Budget. The Accounting Review Vol 45, Oktober, 259-268.
Luthans, Fred. 2005. Organization Behavior. Tenth Edition: Published McGraw Hill.
Magner, Nace. 2003. Overview of Budgetary Participation, http:/www.wku.edu/magner.
Permata, Shinta S. 2006. Pengaruh Kapasitas Individu Yang Diinteraksikan dengan Locus of Control Terhadap Budgetary Slack. Simposium Nasional Akuntansi IX, Padang.
Setiawan, E. 2006. Kualitas Sumber Daya Manusia dalam Mendorong Pertumbuhan Ekonomi. ASET, Vol. 8 No.1, hal 91-108.
Schiff, M dan A.Y. Lewin. 1970. The Impact of People on Budget. The Accounting Review Vol 45, Oktober, 259-268.
Siegel, G dan H.R. Marconi. 1989. Behavioral Accounting. Ohio : South-Western Publishing, Co.Cincinati.
Stevens. 2000. Determinants of Budgetary Slack in the Laboratory: An Investigation of Control for Self-Interested Behavior, Syracuse University School of Management. http:Wwww.paper.ssrn.com
Steven, D.E., 2002. The Effects of Reputation and Ethics on Budgetary Slack. Journal of Management Accounting Research. Vol. 14, 153-171.
Young, S. Mark. 1985. Participative Budgeting: The Effect of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, Vol. 23 No.2, hal 830-842.
Yuhertiana, I. 2004. Kapasitas Individu dalam Dimensi Budaya, Keberadaan Tekanan Sosial dan Keterkaitannya dengan Budgetary Slack. Simposium Nasional Akuntansi VII, Denpasar.