The Effect of Purpose of Budget Use on Budgetary Slack with Budget Participation and Budget Emphasis As Mediating Variable

Yeyen Pratiwi

Abstract


ABSTRACT

This study to examine the effect of purpose of budget use on the budgetary slack, where budget participation and budget emphasis as a mediating variable. The sample in this study was 70 managers consisting of the financial managers, marketing managers and other managers. This study is an empirical research with quantitative approach using primary data. The analytical tool used in this research is descriptive and inferential statistics with SmartPLS version 3.0. This results of this study indicate that the purpose of budget use has a positif  effect on budgetary slack. The effect of purpose of budget use on budgetary slack also positively mediated by budget participation and budget emphasis.


Keywords


Purpose of Budget Use, Budgetary Slack, Budget Participation, Budget Emphasis.

Full Text:

PDF

References


Alfebriano. Faktor-faktor Yang Mempengaruhi Slack Anggaran Pada PT.BRI Di Kota Jambi. 2013. e-jurnal Binar Akuntansi Vol. 2 No. 1

Anthony & Govindarajan. Management Control System (Sistem Pengendalian Manajemen). 2005. Jakarta Selatan:Salemba Empat Buku 1

Gozhali, I., & Latan, H. Konsep, Teknik, dan Aplikasi Menggunakan Program SmartPLS 3.0. 2015. Semarang: Badan Penerbit Universitas Dinopegoro

Hansen, & Mowen. Akuntansi Manajerial. 2007. Jakarta: Salemba Empat

Kartika, A. Pengaruh komitmen organisasi dan Ketidakpastian Lingkungan Dalam Hubungan Antara Partisipasi Anggaran dan Senjangan Anggaran. 2010. Unpublised.

Latuheru, B. P. Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran dengan Komitmen Organisasi sebagai Variabel Moderasi. 2005. Unpublished

Locke, E & Lathan, P. G. A Theory of Goal Setting & Task Performance. 1990. New Jersey: Prentice Hall.

Miyati. Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Dengan Pertimbangan Etika Sebagai Variabel Moderasi. 2014. Yogyakarta: Universitas Negeri Yogyakarta. Unpublished

Munandar, M. Budgeting. 2001. Yogykarta: BPFE.

Nafarin, M. Penganggaran Perusahaan. 2007. Jakarta: Salemba Empat.

Sugiyono. Metode Penelitian Kombinasi (Mixed Methods). 2010. Bandung.

Schoute, M., & Wiersma, E. The Relationship Between Purposes of Budget Use and Budgetary Slack. 2011. Advances in Management Accounting , 76.

Sujana, I. K. “Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Komitmen Organisasi, Asimetri Informasi, dan Ketidakpastian Lingkungan terhadap Budgetary” Slack. 2010. Unpublished

Susanto, Y. K. Intensitas Kompetisi Pasar dan Buget Emphasis Pada Hubungan Antara Partisipasi dan Senjangan Anggaran. 2009. Jurnal Akuntansi dan Keuangan Indonesia Vol. 6 No. 2

Tania, M. R. Pengaruh Partisipasi Anggaran terhadap Slack Anggaran Dengan Asimetri Informasi Sebagai Variabel Intervening. 2016. Semarang: Universitas Diponegoro. Unpublished


Refbacks

  • There are currently no refbacks.


Copyright (c) 2019 Yeyen Pratiwi

Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 International License.