Statistics

    Map

Twitter

Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province
( Vol-5,Issue-8,August 2018 )
Author(s):

Seri Suriani, Sayamsu Alam, Idayanti Nursyamsi, Mursalim Nohong, Flavio de Sao Pedro Filho

Keywords:

budgetary Slack, Participatory Budgeting, Self Esteem, Asymmetry Information.

Abstract:

Suspected budgetary participation is not always linear effect on budgetary slack. This is because the information asymmetry factor, and self esteem. This study aims to determine whether the asymmetry of information and self-esteem able to moderate Effect of participatory budgeting and budgetary slack. The number of samples in the study were 100 echelons SKPD South Sulawesi Provincial Government selected based on purposive sampling method. The data analysis technique used is moderation regression analysis (MRA). The results obtained are variable participatory budgeting has a positive effect on budgetary slack. Variable self esteem weaken the influence of participatory budgeting in the budgetary slack, while strengthening the influence of information asymmetry variable participatory budgeting in the budgetary slack.

ijaers doi crossref DOI:

10.22161/ijaers.5.8.1

Paper Statistics:
  • Total View : 194
  • Downloads : 97
  • Page No: 001-006
Cite this Article:
MLA
Seri Suriani et al ."Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province". International Journal of Advanced Engineering Research and Science(ISSN : 2349-6495(P) | 2456-1908(O)),vol 5, no. 8, 2018, pp.001-006 AI Publications, doi:10.22161/ijaers.5.8.1
APA
Seri Suriani, Sayamsu Alam, Idayanti Nursyamsi, Mursalim Nohong, Flavio de Sao Pedro Filho(2018).Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province. International Journal of Advanced Engineering Research and Science(ISSN : 2349-6495(P) | 2456-1908(O)),5(8), 001-006. http://dx.doi.org/10.22161/ijaers.5.8.1
Chicago
Seri Suriani, Sayamsu Alam, Idayanti Nursyamsi, Mursalim Nohong, Flavio de Sao Pedro Filho. 2018,"Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province". International Journal of Advanced Engineering Research and Science(ISSN : 2349-6495(P) | 2456-1908(O)).5(8):001-006. Doi: 10.22161/ijaers.5.8.1
Harvard
Seri Suriani, Sayamsu Alam, Idayanti Nursyamsi, Mursalim Nohong, Flavio de Sao Pedro Filho. 2018,Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province, International Journal of Advanced Engineering Research and Science(ISSN : 2349-6495(P) | 2456-1908(O)).5(8), pp:001-006
IEEE
Seri Suriani, Sayamsu Alam, Idayanti Nursyamsi, Mursalim Nohong, Flavio de Sao Pedro Filho."Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province", International Journal of Advanced Engineering Research and Science(ISSN : 2349-6495(P) | 2456-1908(O)),vol.5,no. 8, pp.001-006,2018.
Bibtex
@article {serisuriani2018moderation,
title={Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province},
author={Seri Suriani, Sayamsu Alam, Idayanti Nursyamsi, Mursalim Nohong, Flavio de Sao Pedro Filho},
journal={International Journal of Advanced Engineering Research and Science},
volume={5},
year= {2018},
}
Share:
References:

[1] Belkoui, Ahmed. 1989. Behavioral Accounting. Connecticut: Quorum Books. Camman, C. 1976. “Effects of the Use of Control System”. Accounting, Organizations, and Society. Vol. 4. Hal. 301-313.
[2] Dunk, A.S., 1993, “The Efects of Budget Emphasis and Information Asymmetry on The Relation Between Budgetary Participation and Slack”. The Accounting Review, Vol. 68 (2). Pp. 400-410.
[3] Dunk, A.S., dan H. Nouri. 1998. “Antecedents of Budgetary Slack: A Literature Review and Synthesis”. Journal of Accounting Literature, Vol.17. Pp. 72- 96.
[4] Dunk, Alan S. dan Hector Perera. 1996.“The Incidence of Budgetary Slack: A Field Study Exploration”. Accounting, Auditing and Accountability Journal, No. 10 (5), 649-664.
[5] Putu Novia Hapsari Ardianti,I Made Sadha Suardikha dan I.D.G.Dharma Suputra, Pengaruh Penganggaran. Falikhatun. 2007. “Interaksi Informasi Asimetri, Budaya Organisasi dan Group Cohesiveness dalam Hubungan Antara Partisipasi Penganggaran dan Budgetary Slack”. Symposium Nasional Akuntansi X.
[6] Govindarajan, V. 1986. “Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspective”. Decision Science 17. Hal. 496-516.
[7] Hansen, D.R., dan M.M. Mowen. 1997. Management Accounting, International Editions, McGraw-Hill.
[8] Hapsari, Yuliana, I. 2011. “Pengaruh Kapasitas Individu Terhadap Budgetary Slack dengan Self Esteem sebagai variabel Pemoderasi” (Disertasi). Yogyakarta
[9] Kartiwa, H.A. 2004. “Proses Penyusunan Anggaran (APBD) dan Arah Kebijakan Umum. Makalah. Sukabumi, 8 Desember 2004
[10] Kreitner, Robert, dan Kinicki, Angelo. 2003. Perilaku Organisasi. Terjemahan: Erly Suandy, edisi pertama. Penerbit salemba empat: Jakarta.
[11] Latuheru, Belianus Patria. 2005. “Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderating”. Jurnal Akuntansi & Keuangan. Vol 7. Hal. 117-130.
[12] Lowe, E. A. dan R. W. Shaw. 1968. “An Analysis of Managerial Biasing: Evidence From a Company’s Budgeting Proses”. The Journal of Management Studies 5. Oktober. hal 304-315.
[13] Lukka, K. 1988. “Budgetary Biasing in Organizations: Theoritical Framework and Empirical Evidence”. Accounting, Organization, and Society 13. hal. 281- 301.
[14] Mahsun, Mohamad., Sulistyowati, Firma., dan Purwanugraha, H.A. 2007. Akuntansi Sektor Publik. Edisi kedua. Yogyakarta. BPFE.
[15] Mardiasmo. 2002. Akuntansi Sektor Publik. Penerbit Andi. Yogyakarta. Merchant, K.A. 1981. “The Design of Corporate Budgeting System: Influences on Managerial Behaviour and Performance”. The Accounting Review, October: 813-829. Merchant, K. A. 1985. “Budgeting and Propersity to Create Budgetary Slack.” Accounting, organization, and Society. 10. Hal. 201-210.
[16] Mustikawati, Renny. 1999. “Pengaruh Locus of Control dan Budaya Paternalistik Terdadap Keefektifan Penganggaran Partisipasif dalam Peningkatan Kinerja Manajerial”. Jurnal Bisnis Akuntansi, Vol.1 No.2 hal 96-119 ISSN : 2337-3067 E-Jurnal Ekonomi dan Bisnis Universitas Udayana 4.05 (2015) : 296-311 311
[17] Nouri, H., dan R.J. Parker. 1996. “The Effect of Organizational Comitment on Relation Between Budgetary Participation and Budgetary Slack”. Behavioral Research in Accounting, Vol 8. Pp. 74-89.
[18] G Nugrahani, Tri Siwi., Sugiri, Slamet. 2004. “Pengaruh Reputasi Etika dan Self Esteem pada Budgeting Slack”. Simposium Nasional Akuntansi VII Denpasar.
[19] Onsi, M, 1973, “Factor Analysis of Behavioral Variables Affecting Budgetary Slack”. The Accounting Review, Vol. 48. Pp. 535-548.
[20] Prasojo, Eko., Kurniawan, Teguh., Hazan, Azwar. 2005. “Efisiensi Anggaran sebagai Faktor Kunci Keberhasilan dalam Pelaksanaan Program Inovasi di Kabupaten Jembrana. Administrasi Publik, Fakultas Ilmu Administrasi, Universitas Brawijaya, Vol. V, No. 2, Maret-Agustus 2005, hal 77-189
[21] Sandrya, Luh Putu. 2013. “Analisis Pengaruh Anggaran Partisipatif Pada Budgetary Slack Dengan Asimetri Informasi, Komitmen Organisasi, Budaya Organisasi, Dan Kapasitas Individu Sebagai Variabel Pemoderasi. (Studi kasus Pada Skpd Di Kabupaten Badung, Bali)”. (Disertasi). Program pascasarjana Universitas Udayana.
[22] Sinaga, M.T. 2013. “Pengaruh Partisipasi Anggaran Terhadap SenjanganAnggaran Dengan Locus Of Control Dan Organisasi Sebagai Variabel Pemoderasi”. (Disertasi). Fakultas Ekonomi Universitas Negeri Padang.
[23] Tsui, J.S.L. dan F.A. Gul. 1996. “Auditors’ Behavior in an Audit Conflict Situation: A Research Note on the Role of Locus of Control and Ethical Reasoning”. Accounting, Organizations and Society, Vol 21 No. 1
[24] Yuhertiana, Indrawati. 2004. “Kapasitas Individu dalam Dimensi Budaya, Keberadaan Tekanan Sosial dan Keterkaitannya dengan Budgetary Slack”. Wacana, Fakultas Ekonomi UPN “Veteran” Jawa Timur.