Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran

Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran

A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the fa...

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Main Authors: Putu Novia Hapsari Ardianti, Ni Nyoman Sri Rahayu Damayanti, I Made Surya Prayoga
Format: Article
Language:Indonesian
Published: Universitas Udayana 2021-02-01
Series:E-Jurnal Akuntansi
Online Access:https://ojs.unud.ac.id/index.php/Akuntansi/article/view/67270
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spelling doaj-bd279c3589864bbbb0074d6671d30d1e2021-03-04T07:11:04ZindUniversitas UdayanaE-Jurnal Akuntansi2302-85562021-02-0131251352310.24843/EJA.2021.v31.i02.p2067270Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan AnggaranPutu Novia Hapsari Ardianti0Ni Nyoman Sri Rahayu DamayantiI Made Surya Prayoga1Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati, IndonesiaFakultas Ekonomi dan Bisnis Universitas Mahasaraswati, IndonesiaA budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.https://ojs.unud.ac.id/index.php/Akuntansi/article/view/67270
collection DOAJ
language Indonesian
format Article
sources DOAJ
author Putu Novia Hapsari Ardianti
Ni Nyoman Sri Rahayu Damayanti
I Made Surya Prayoga
spellingShingle Putu Novia Hapsari Ardianti
Ni Nyoman Sri Rahayu Damayanti
I Made Surya Prayoga
Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran
E-Jurnal Akuntansi
author_facet Putu Novia Hapsari Ardianti
Ni Nyoman Sri Rahayu Damayanti
I Made Surya Prayoga
author_sort Putu Novia Hapsari Ardianti
title Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran
title_short Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran
title_full Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran
title_fullStr Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran
title_full_unstemmed Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran
title_sort self efficacy, partisipasi anggaran, asimetri informasi, emosional stability dan penekanan anggaran terhadap senjangan anggaran
publisher Universitas Udayana
series E-Jurnal Akuntansi
issn 2302-8556
publishDate 2021-02-01
description A budget is an organizational plan stated in a monetary unit and drawn up for a period of time. The process of budgeting can trigger the behavior of budget implementers to conduct budgetary slack due to negative subjective attitudes and norms owned by budget executives. This makes research on the factors that affect the budgeting slack important to be carried out. This study used data collection techniques with questionnaires. All research instruments are valid and reliable. This research has also been freed from the problem of classical assumptions. The results were tested with multiple linear regression analysis. The results showed self-efficacy, budget participation, information asymmetry, and budgetary emphasis influenced the budgetary slack. On the other side emotional stability has no significant effect on the budgetary slack. Keywords: Self-efficacy; Budget Participation; Information Asymmetry; Emotional stability; Budgetary Emphasis; Budgetary Slack.
url https://ojs.unud.ac.id/index.php/Akuntansi/article/view/67270
work_keys_str_mv AT putunoviahapsariardianti selfefficacypartisipasianggaranasimetriinformasiemosionalstabilitydanpenekanananggaranterhadapsenjangananggaran
AT ninyomansrirahayudamayanti selfefficacypartisipasianggaranasimetriinformasiemosionalstabilitydanpenekanananggaranterhadapsenjangananggaran
AT imadesuryaprayoga selfefficacypartisipasianggaranasimetriinformasiemosionalstabilitydanpenekanananggaranterhadapsenjangananggaran
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