PENGARUH PARTISIPASI ANGGARAN, SELF ESTEEMDAN BUDGET EMPHASISTERHADAP BUDGETARY SLACK PADA HOTEL BERBINTANG DI DENPASAR
ABSTRACT: This research
attempts to find the effect of budget participation, self esteem, and budget
emphasis on budgetary slack
in star hotels
in Denpasar. In
order to reach
the purpose of
this research, purposive sampling method was chosen with 23 hotels and
35 participants all of whom are middle level managers participating in budget
making. The research is conducted by using
multiple linear regression as an analytical technique in order to obtain
the answer for the research questions. Budget
is a planning
and controlingtool used
to obtain the
organization’s goals. Budget participation, self esteem and budget
emphasis can lead to the creation of budgetary slack. This is due to the reason
that in budget participation, subordinates can use their creativity in the
process of preparing the
budget.Self esteem in
budget participation can
lead to budgetary
slack as well, this
is due to
the great influence
given of self
esteem on every
action conducted by
individual including their behaviour in the process of preparing the
budget. Budget emphasis can also lead to budgetary slack. If the subordinates
believe that punishment and reward given by their superiors is determined by
their performances, they will try build
slack in preparing the budget. This
research concludes that
budget participation, self
esteem, and budget
emphasis have significant effect
on budgetary slack in star hotels in
Denpasar.
Penulis: Nyoman Sancita Karma
Resen
Kode Jurnal: jpakuntansidd150010
