The Effect of Budget Participation on Budget Gaps at the Regional Financial Management Agency Office in Takalar Regency

Ita Safitri; Masnawaty Sangkala; Hariany Idris

Authors

Ita Safitri Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Masnawaty Sangkala Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia
Hariany Idris Department of Accounting, Faculty of Economics and Business, Universitas Negeri Makassar, Makassar, Indonesia

Keywords:

Budgetary Participation, Budgetary Slack, Budgetary Participation, Budgetary Slack

Abstract

This study aims to determine the effect of budgetary participation on budgetary slack at the Regional Financial Management Agency (BPKD) office of Takalar district. This research uses descriptive quntitative. The variable of this research is Budgetary Participation as the independent variable (X) Budgetary slack as the dependent variable. The population used in this study included all employees at the BPKD (Regional Financial Management Agency) office of Takalar Regency which consisted of six areas, namely accounting and reporting, budgeting, assets, planning, secretariat, taxes and fees. The research sample was 86 respondents who were taken using the solvin formula. Data collection was carried out using documentation, observation and questionnaire techniques. The data analysis technique used is data quality analysis, simple linear regression test and hypothesis testing.

Downloads

Download data is not yet available.

References

Arfan, Ikhsan dan Muhammad Ishak, 2005, Akuntansi Keprilakuan, Salemba Empat, Jakarta

Aprila, Nila and Selvi Hidayani. (2012), The Effect of Budgetary Participation, Asymetry Information, Budget Emphasis and Comitment Organization To Budgetary Slack At Skpd Governmental of Bengkulu City. Proceeding The 13th Malaysia Indonesia Conference on Economics, Management and Accounting (MIICEMA) 2012.

Apriyandi. 2011. Pengaruh Informasi Asimetri Terhadap Hubungan Antara Anggaran Partisipatif Dengan Budgetary Slack. Skripsi. Universitas Hasanuddin. Makassar.

Amin, Fadillah, Penganggaran di pemerintah Daerah, Malang: Universitas Brawijaya Press,2019.

Ayu, I Gst, & Damayanthy, E. (2017). Pengaruh Partisipasi Penganggaran, Asimetri Informasi, Ketidakpastian Lingkungan Dan Budget Emphasis Pada Senjangan Anggaran, 21, 2311-2337.

Anthony, R.N, V. Govindarajan. 2006. Sistem Pengendalian Manajemen,Salemba Empat, Jakarta.

Anggarini,Y. dan Hendra B. Puranta. 2010. Anggaran Berbasis Kinerja-Penyusunan APBD Secara Komprehensif. Yogyakarta:UPT STIM YKPN

Arifin. 2010. Metode penelitian kualitatif, kuantitatif, dan R&D. Bandung:Alfabeta.

Ghozali, Imam. (2012). Aplikasi Analisis Multivariate dengan Program IBM SPSS. Yogyakarta: Salemba Empat.

Garrison, Ray H, Noreen, Eric W, and Brewer, Peter C. 2013. Akuntansi Manajerial. Jakarta: Salemba Empat.

Halim, A., & Kusufi, M. S. (2014). Teori, Konsep, dan Aplikasinya Akuntansi Sektor Publik. Yogyakarta: Salemba Empat.

Hasanah dan Suartana. 2014. Pengaruh Interaksi Motivasi Dan Budaya Organisasi Pada Hubungan Antara Partisipasi Penyusunan Anggaran dengan Senjangan Anggaran. E-Jurnal Akuntansi Universitas Udayana.

Hansen, Mowen. 2009. Accounting Management. Salemba Empat. Jakarta.

Hendri, Febri, 2008. Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran dengan Komitmen Organisasi Sebagai Variabel Moderating. Tesis S2. Universitas Islam Indonesia. Yogyakarta.

Indrawati, Yuhertiana. (2005). “Kajian Etika Budgetary Slack Di Organisasi Sektor Publik Menurut Perspektif Gender”. Simposium Riset Ekonomi II Surabaya. 23-24 November 2005

Karsam. 2013. The Influence of participation in Budgeting on Budgetary Slack with Information Asymetry as a Moderating Variable and Its Impact on the Managerial Perfomance (A Study on Yayasan Pendidikan dan Koperasi in the Province of Banten, Indonesia). International Journal of Applied Finance and Business Studies. 1 (1). Hlm. 28-38.

Milani,K. (1975) The Relationship Of Participation In Budget Setting To Industrial Supervisor Performance And Attitude: A Field Study, The Accounting Review. April 274-284.

Mardiasmo, (2002), Otonomi Daerah Sebagai Upaya Memperkokoh Basis Perekonomian Daerah, Artikel Th.l – No.4

Nurkholis dan Moh. Khusaini. 2019. Penganggaran Sektor Publik. Malang: UB Press.

Pratiwi, D. D., Idris, H., Azis, F., Hasyim, S. H., & Rijal, A. (2023). THE EFFECT OF APPLYING THE PROBLEM-BASED LEARNING MODEL IN THE SUBJECT OF PRACTICAL ACCOUNTING FOR SERVICE, TRADE AND MANUFACTURING COMPANIES ON THE COMPETENCY SKILLS OF CLASS XI AKL UPT SMKN 1 SIDRAP. JURNAL EDUSCIENCE, 10(2), 420–429.

Reno pratama. (2008), Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran Dengan Komitmen Organisasi Dan Motivasi Sebagai Pemoderasi (Studi Empiris Pada Satuan Kerja Perangkat Daerah di Kota Padang).

Sangkala, M. (2022). Tinjauan Atas Prosedur Audit Kas dan Setara Kas Pada Kantor Akuntan Publik di Makassar. Journal of Economic Education and Entrepreneurship Studies, 3(2), 344–350.

Sumarno. (2015). Pengaruh Komitmen Organisasi dan Gaya Kepemimpinan terhadap Hubungan antara Partisipasi Anggaran dan Kinerja Manajerial. Simposium Nasional Akuntansi. VIII.

Sugiyono. 2013. Metode Penelitian Admnistrasi. Bandung: Alfabeta

Sugiyono. (2014). Metode penelitian Pendidikan Pendekatan Kuantitatif, Kualitatif, dan R&D. Bandung: Alpabeta.

Sugiyono, ‘Memahami Penelitian Kualitatif, Bandung: Alfabeta,2016, 1-23

Sugiyono. (2017). Metode Penelitian kuantitatif, kualitatif, dan R&D. Bandung: Alfabeta, CV.

Sugiwardani, Resti. 2012. “Analisis Pengaruh Partisipasi Anggaran, Informasi Asimetri, Budaya, dan Komitmen Organisasi terhadap Budgetary Slack” (tesis). Surabaya. Sekolah Tinggi Ilmu Ekonomi Perbanas.

Widanaputra. (2018). Pengaruh Partisipasi Anggaran, Penekanan Anggaran, dan Rencana Kompensasi Terhadap Senjangan Anggaran. Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Dan Rencana Kom pensasi Terhadap Senjangan Anggaran, 22, 775–803.

Yabbar, R., dan Hamzah, A. (2016). Akuntansi Pemerintahan Berbasis Akrual. Pustaka. Jakarta.