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All Journal E-Jurnal Ekonomi dan Bisnis Universitas Udayana E-Jurnal Akuntansi Universitas Udayana
I Made Sadha Suardhika
Fakultas Ekonomi dan Bisnis Universitas Udayana
Economics, Econometrics & Finance Education

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PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, SELF ESTEEM, LOCUS OF CONTROL DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI Putu Novia Hapsari Ardianti; I Made Sadha Suardhika; I D. G. Dharma Suputra
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME 04.NO.05.TAHUN 2015
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

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Abstract

Budgetary participation not always has a linear effect on budgetary slack. This is because the contingency factors, four of them are asymmetry information, self-esteem, locus of control, and individual capacity. The research aimed to determine whether asymmetry information, self esteem, locus of control, and individual capacity capability to moderate the effects of participatory budgeting on budgetary slack. The data was collected using questionnaire. The amount of samples in this research were 110 echelon SKPD’s Jembrana selected by purposive sampling method. The analysis technique used regression analysis moderation. The result showed that participatory budgeting had a positive effect on budgetary slack. Self-esteem and locus of control weaken the effect of participatory budgeting on the budgetary slack, while asymmetry information is not be able to strengthen the effect of participatory budgeting on budgetary slack, and the individual capacity is not be able to weaken the effect of participatory budgeting on budgetary slack.
PENGARUH PENGANGGARAN PARTISIPATIF, LOCUS OF CONTROL, DAN PEMBERIAN REWARD TERHADAP BUDGETARY SLACK Ni Made Mila Rosa Desmayani; I Made Sadha Suardhika
E-Jurnal Akuntansi Vol 16 No 2 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of participatory budgeting, locus of control and reward to the budgetary slack. Methods of data collection in this study using a questionnaire technique. This study population throughout the five-star hotel in the city of Denpasar. The sample used is purposive sampling method, using 3,4,5 star hotel in the city of Denpasar as many as 12 hotels. Number of samples 84, with the spread on 12 hotels in Denpasar. Research was conducted on 3,4,5 star hotel in the city of Denpasar. Data analysis technique used multiple linear regression. Based on test results, test results of the research instruments and the classical assumption test shows that all variables declared reliable and valid and meet the assumptions of classical test. Hypothesis testing results indicate that participatory budgeting, locus of control, and reward positive influence on budgetary slack.
Co-Authors I Dewa Gede Dharma Suputra Ni Made Mila Rosa Desmayani, Ni Made Mila Rosa Putu Novia Hapsari Ardianti