Pengaruh Penekanan Anggaran dan Motivasi Terhadap Hubungan Antara Partisipasi Anggaran Dengan Senjangan Anggaran Serta Dampaknya Pada Kinerja Manajerial (Studi Pada Yayasan Pendidikan dan Koperasi Propinsi Banten)
Abstract: There is a budgetary
slack in the budget formulation ofthe Educational Foundation and Cooperative in
Banten Province. This situation is because of the assesment standard of
managerial performance that is based on the achievement of budget targets,
where the ownersapply the standard of the budget by doing the emphasis budgets,
as well as their adverse selection. It will make the managers and other people know
more about the situation and the prospects of the institution, it is also
because of the moral hazard when the actions of managers is unknown by the
shareholders or owners of the company. The data were collected by
questionnaires which were answered by 93 respondents who got involved as the
team in budgeting form each organizations and analysed by using the path
analysis with partial least square (PLS). The results of data analysis showed
that the influence of budget emphasis level on the relationship between
participative budgeting and budgetary slack is 30.1%. Meanwhile 69.9% is
influenced by other variables that were not used in this study. Improving the
effectiveness of the budget should be done by the management through giving the
authority, evaluate and ensure that the budgeting team has considered the
emphasis the budget comprehensively,measure the managerial performance in
determines the planning and budgeting.
Penulis: Karsam
Kode Jurnal: jpakuntansidd150940
