Tri hita karana culture and organizational commitments moderate: effect of participation on budgetary slack

Gede Adi Sukayana; I.G.A.M Asri Dwija Putri

doi:10.21744/irjmis.v6n4.676

Authors

Gede Adi Sukayana
rasumaputri80@gmail.com
Faculty of Economics and Business, Udayana University, Denpasar, Indonesia
I.G.A.M Asri Dwija Putri Faculty of Economics and Business, Udayana University, Denpasar, Indonesia

Keywords:

budgetary participation, budgetary slack, culture, organizational commitment, tri hita karana

Abstract

This research was conducted in order to obtain evidence of how the effect of budgetary participation on budgetary slack in Bali Provincial OPD with the tri hita karana culture and organizational commitment as a moderating variable. This research was conducted in 45 Regional Organizations in Bali Province. The research sample was determined by purposive sampling method and based on the specified criteria obtained a total sample of 203 respondents. Data collection is done using the questionnaire method. The hypothesis is tested using simple regression analysis techniques and the Moderating Regression Analysis. The results showed that budgetary participation had a positive effect on budgetary slack. The Tri Hita Karana culture shows that weakening the positive effect of budgetary participation on budgetary slack and organizational commitment shows that it weakens the positive effect of budgetary participation on budgetary slack.

Downloads

Download data is not yet available.

References

Adiputra, I. M. P. (2014). Budaya Tri Hita Karana sebagai Pemoderasi Pengaruh Kompleksitas Tugas terhadap Kinerja Internal Auditor (Studi Pada Kantor Inspektorat di Provinsi Bali). Jurnal Dinamika Akuntansi, 6(2), 191-205.

Aditya, A. G. D., & Kusuma, M. G. W. (2019). The effect of tri hita karana culture in relationship between work stress and internal auditor performance. International Research Journal of Management, IT and Social Sciences, 6(2), 72-78. https://doi.org/10.21744/irjmis.v6n2.610

Ajibolade, S. O., & Akinniyi, O. K. (2013). The influence of organisational culture and budgetary participation on propensity to create budgetary slack in public sector organisations. British Journal of Arts and Social Sciences, 13(1), 69-83.

Anthony, R. N., & Govindjaran, V. (2007). Management Control System. McGraw-Hill: New York.

Aprila, N., & Selvi, H. (2012). The effect of budgetary participation, assymetry information, budget emphasis and comitment organization to budgetary slack at skpd governmental of bengkulu city.

Brownell, P. (1982). The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness. Journal of accounting research, 12-27.

Dewi, I. G. A. A. O., Dewi, I. G. A. A. P., Kustina, K. T., & Prena, G. D. (2018). Culture of tri hita karana on ease of use perception and use of accounting information system. International Journal of Social Sciences and Humanities, 2(2), 77-86. https://doi.org/10.29332/ijssh.v2n2.131

Dewi, N. L. P. S., & Yasa, G. W. (2014). Analisis Pengaruh Anggaran Partisipatif pada Budgetary Slack dengan Empat Variabel Moderasi (Studi Kasus pada SKPD Kabupaten Badung, Bali). E-Jurnal Ekonomi dan Bisnis Universitas Udayana.

Dewi, N. P., & Erawati, N. M. A. (2014). Pengaruh Partisipasi Anggaran, Informasi Asimetris, Penekanan Anggaran Dan Komitmen Organisasi Pada Senjangan Anggaran. E-Jurnal Akuntansi, 476-486.

Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting review, 400-410.

Erina, N. P. D., & Suartana, W. (2016). Pengaruh Partisipasi Penganggaran, Penekanan Anggaran, Kapasitas Individu, dan Kejelasan Sasaran Anggaran Pada Senjangan Anggaran. E-Jurnal Akuntansi, 973-1000.

Falikhatun, H. (2008). Interaksi Informasi Asimetri, Budaya Organisasi, dan Group Cohesiveness dalam Hubungan Antarapartisipasi Penganggaran dan Budgetary Slack (Studi Kasus pada Rumah Sakit Umum Daerah Se Jawa Tengah). Media Riset Akuntansi, Auditing & Informasi, 8(1), 65-84.

Govindarajan, V. (1986). Impact of participation in the budgetary process on managerial attitudes and performance: Universalistic and contingency perspectives. Decision Sciences, 17(4), 496-516. https://doi.org/10.1111/j.1540-5915.1986.tb00240.x

Hapsari, Y. I. (2011). Pengaruh Kapasitas Individu Terhadap Budgetary Slack dengan Self Esteem Sebagai Variabel Moderasi. Skripsi, Fakultas Ekonomi Atma Jaya Yogyakarta.

Hofstede, G. (1991). Cultures and Organizations: software of the mind (London and New York, McGraw Hill). House, RJ, Hanges, PJ, Javidan, M., Dorfman, PW, & Gupta, V.(Eds. 2004), Airaksinen, 1-25.

Hofstede, G. (2003). What is culture? A reply to Baskerville. Accounting, Organizations and Society, 28(7-8), 811-813. https://doi.org/10.1016/S0361-3682(03)00018-7

Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behavior, agency costs and ownership structure. Journal of financial economics, 3(4), 305-360. https://doi.org/10.1016/0304-405X(76)90026-X

Karsam. (2005). Seni membatik tulis di Kota Bharu, Kelantan, Malaysia dan di Kabuten Tuban, Jawa Timur, Indonesia: satu kajian perbandingan (Doctoral dissertation, Akademi Pengajian Melayu, Universiti Malaya).

Kartiwa, H. A. (2004). Proses Penyusunan Anggaran Pendapatan dan Belanja Daerah (APBD) dan Arah Kebijakan Umum.

Lestari, N. K. T. (2015). Pengaruh Penganggaran Partisipatif pada Senjangan Anggaran Dimoderasi Ketidakpastian Lingkungan Dan Komitmen Organisasi. E-Jurnal Akuntansi Universitas Udayana. 10 (2): 474, 488.

Lukka, K. (1988). Budgetary biasing in organizations: theoretical framework and empirical evidence. Accounting, Organizations and Society, 13(3), 281-301. https://doi.org/10.1016/0361-3682(88)90005-0

Mahadewi, A. A. S. S. Pengaruh partisipasi anggaran pada senjangan anggaran dengan asimetri informasi dan komitmen organisasi sebagai variabel moderasi. E-Jurnal Akuntansi, 458-473.

Merchant, K. A. (1985). Budgeting and the propensity to create budgetary slack. Accounting, Organizations and Society, 10(2), 201-210.

Murray, D. (1990). The performance effects of participative budgeting: An integration of intervening and moderating variables. Behavioral Research in accounting, 2(2), 104-123.

Musktikayani, N. L. P. D., & Dwirandra, A. A. N. B. Budaya tri hita karana sebagai pemoderasi kompleksitas tugas dan tekanan waktu terhadap kinerja auditor. E-Jurnal Akuntansi, 1544-1573.

Nitiari, N. L. N., & Yadnyana, K. (2015). Pengaruh Partisipasi Penganggaran, Komitmen Organisasi, Dan Ketidakpastian Lingkungan Pada Senjangan Anggaran. E-Jurnal Akuntansi, 143-154.

Nouri, H., & Parker, R. J. (1996). The effect of organizational commitment on the relation between budgetary participation and budgetary slack. Behavioral research in Accounting, 8, 74-90.

Pamungkas, I. M. B. W., ADIPUTRA, I. M. P., SE, S., Si, M., & Sulindawati, N. L. G. E. (2014). Pengaruh partisipasi anggaran, informasi asimetri, budaya organisasi, kompleksitas tugas, reputasi, etika dan self esteem terhadap budgetary slack (studi pada satuan kerja perangkat daerah kabupaten jembrana). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).

Pratiwi, I. Y., Ratnadi, N. M. D., Suprasto, H. B., & Sujana, I. K. (2019). The effect of role conflict, role ambiguity, and role overload in burnout government internal supervisors with tri hita karana culture as moderation. International Research Journal of Management, IT and Social Sciences, 6(3), 61-69. https://doi.org/10.21744/irjmis.v6n3.630

Schiff, M., & Lewin, A. Y. (1970). The impact of people on budgets. The Accounting Review, 45(2), 259-268.

Srimuliani, N. L., Musmini, L. S., SE, A., Si, M., Herawati, N. T., & AK, S. (2014). Pengaruh partisipasi anggaran, komitmen organisasi, dan job relevant information (jri) terhadap senjangan anggaran (budgetary slack)(Studi Empiris pada Satuan Kerja Perangkat Daerah di Kabupaten Buleleng). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 2(1).

Su, C. C., & Ni, F. Y. (2013). Budgetary participation and slack on the theory of planned behavior. International Journal of Organizational Innovation (Online), 5(4), 91.

Sugiwardani, R. (2012). Analisis Pengaruh Partisipasi Anggaran, Informasi Simetris, Budaya dan Komitmen Organisasi Terhadap Budgetary Slack (Doctoral dissertation, STIE Perbanas Surabaya).

Sujana, I. K. (2010). Pengaruh partisipasi penganggaran, penekanan anggaran, komitmen organisasi, asimetri informasi, dan ketidakpastian lingkungan terhadap budgetary slack pada hotel-hotel berbintang di Kota Denpasar. Jurnal Ilmiah Akuntansi Dan Bisnis.

Tagwireyi, F. (2012). An evaluation of budgetary slack in public institutions in Zimbabwe. International Journal of Academic Research, 12(4), 38-41.

Wati, I. D. A. K. S., Sinarwati, N. K., Atmadja, A. T., & SE, A. (2017). Pengaruh Partisipasi Anggaran, Komitmen Organisasi, Budaya Organisasi, dan Pengendalian Internal Terhadap Kesenjangan Anggaran Pada Subak di Kabupaten Jembrana.(Study Empiris Antara Subak Tegalwangi, Kelurahan Dauhwaru, Subak Sawe Dauh Tukad, Kelurahan Dauhwaru dan Subak Sangkaragung, Kelurahan Sangkaragung). JIMAT (Jurnal Ilmiah Mahasiswa Akuntansi) Undiksha, 7(1).

Wiyantoro, L. S., & Sabeni, A. (2007). Hubungan Antara Sistem Pengendalian Manajemen Dengan Perilaku Dysfunctional: Budaya Nasional Sebagai VariabelModerating. Simposium Nasional Akuntansi X, 1-35.

Yasa, S. M. A. S. W., & Badera, I. D. N. (2016). Peran komitmen organisasi dan satuan kerja perangkat daerah dalam memoderasi pengaruh partisipasi penganggaran pada senjangan anggaran. E-Jurnal Ekonomi dan Bisnis Universitas Udayana.

Yilmaz, E., & Özer, G. (2011). The effects of environmental uncertainty and budgetary control effectiveness on propensity to create budgetary slack in public sector. African Journal of Business Management, 5(22), 8902-8908.

Young, S. M. (1985). Participative budgeting: The effects of risk aversion and asymmetric information on budgetary slack. Journal of accounting research, 829-842.

Yudastri, N. K., Budiartha, I. K., & Badera, I. D. N. (2017). Budaya Tri Hita Karana sebagai Pemoderasi Pengaruh Penganggaran Partisipatif, Pengendalian Anggaran dan Standar Operasional Prosedur pada Perilaku Disfungsional. Buletin Studi Ekonomi, 89-99.