Pengukuran Senjangan Anggaran: Aspek Kejelasan Sasaran, Pengendalian Internal, dan Komitmen Organisasi
Abstract views: 158 | Download Pdf downloads: 135
Abstract
This research aims to test and prove the clarity of budget targets, internal control and organizational commitment to budget gaps in the regional services of Jombang Regency, East Java, Indonesia. This research uses a quantitative approach using primary data. The primary data is a questionnaire distributed to respondents. The research sample was taken using a simple random sampling technique and sample determination using the Slovin formula. The data analysis technique used in this research is the SmartPLS Windows 4.0 application software. The research results prove that the variables of clarity of budget targets and organizational commitment have an influence on budget slack. Meanwhile, internal control has no influence on budgetary slack. The implications of the results of this research indicate that to reduce budget gaps, the Jombang Regency regional government needs to focus on increasing the clarity of budget targets and strengthening organizational commitment in budget management. In addition, although internal control was not proven to be influential in this research, it is still important for organizations to continue to improve and monitor internal control systems as part of overall efforts to increase budget efficiency and accountability.
References
Adriati, I. G. A. W., & Martini, I. A. O. (2020). Peran Komitmen Tujuan Memediasi Hubungan Budget Participation Terhadap Kinerja Manajerial. JUIMA: Jurnal Ilmu Manajemen, 10(2), 104-112. https://doi.org/10.36733/juima.v10i2.1399
Agustianto, A. A. (2019). Pengaruh Partisipasi Anggaran, Partisipasi Perencanaan Strategis Dan Komitmen Organisasi Terhadap Budgetary Slack. Jurnal Riset Akuntansi Tirtayasa, 4(2), 180-195. https://doi.org/10.48181/jratirtayasa.v4i2.6380
Agustina, R., & Trisnaningsih, S. (2019). Hubungan Anggaran Partisipasi dan Budgetary Slack dengan Internal Control sebagai Variabel Moderasi (Studi Empiris di Pts Kabupaten Jombang). BAJ: Behavioral Accounting Journal, 2(1), 71-86. Retrieved from https://baj.upnjatim.ac.id/index.php/baj/article/view/272
Ardianti, P. N. H., Damayanti, N. N. S. R., & Prayoga, I. M. S. (2021). Self Efficacy, Partisipasi Anggaran, Asimetri Informasi, Emosional Stability dan Penekanan Anggaran terhadap Senjangan Anggaran. E-Jurnal Akuntansi, 31(2), 513-523. https://doi.org/10.24843/eja.2021.v31.i02.p20
Arens, A. A., Elder, J. R., Beasley, S. M., & Hogan, C. (2009). Auditing dan Jasa As-surance (1st ed.). Airlangga.
Armin, R. A., Adliyah, N., & Gaffar, U. H. (2023). Politik Anggaran: Hubungan Keuangan Antara Pemerintah Pusat dan Pemerintah Daerah. Palita: Journal of Social Religion Research, 8(2), 185-204. https://doi.org/10.24256/pal.v8i2.3068
BPK Jawa Timur. (2022, May 18). Laporan Keuangan Kabupaten Jombang Raih Opini WTP untuk Kali ke-9 Berturut-turut. Retrieved May 12, 2024, from Jatim BPK website: https://jatim.bpk.go.id/dari-media/laporan-keuangan-kabupaten-jombang-raih-opini-wtp-untuk-kali-ke-9-berturut-turut/
Eskandar. (2022). Efektivitas Pengendalian Terhadap Pelaksanaan Anggaran di Institut Pemerintahan Dalam Negeri. Jurnal Ilmiah Wahana Bhakti Praja, 12(2), 46–61. https://doi.org/https://doi.org/10.33701/jiwbp.v12i2.2651
Ghozali, I. (2021). Partial Least Squares : Konsep, Teknik, dan Aplikasi Menggunakan Program SmartPLS 3.2.9 Untuk Penelitian Empiris (3rd ed.). Universitas Diponegoro.
Ibrahim, I. (2020). Pengaruh Kejelasan Sasaran Anggaran dan Komitmen Organisasi terhadap Senjangan Anggaran. Akmen Jurnal Ilmiah, 17(2), 333-347. Retrieved from https://e-jurnal.nobel.ac.id/index.php/akmen/article/view/917
Kabupaten Jombang. (n.d.). OPD (Organisasi Perangkat Daerah). Retrieved May 12, 2024, from Portal Resmi Kabupaten Jombang website: https://jombangkab.go.id/opd
Kurniawan, M. R., & Taufiq, M. (2024). Pelaksanaan Undang-Undang No 30 Tahun 2014 Tentang Administrasi atas Penyalahgunaan Wewenang oleh Pejabat Pemerintah Dikaitkan dengan Belanja APBN Di Candipuro. Innovative: Journal Of Social Science Research, 4(3), 5251-5261. https://doi.org/10.31004/innovative.v4i3.10885
Locke, E. A. (1968). Toward a theory of task motivation and incentives. Organizational Behavior and Human Performance, 3(2), 157–189. https://doi.org/https://doi.org/10.1016/0030-5073(68)90004-4
Mahasabha, N. L. A., & Ratnadi, N. M. D. (2019). Pengaruh Partisipasi Penganggaran dan Penekanan Anggaran Pada Senjangan Anggaran Dengan Locus of Control Sebagai Pemoderasi. E-Jurnal Akuntansi Universitas Udayana, 26(3), 2123–2154. https://doi.org/10.24843/eja.2019.v26.i03.p17
Naraswari, P. A. R., & Sukartha, I. M. (2019). Pengaruh Asimetri Informasi, Penekanan Anggaran, Komitmen Organisasi dan Ketidakpastian Lingkungan pada Senjangan Anggaran. E-Jurnal Akuntansi, 26(2), 1660-1688. https://doi.org/10.24843/eja.2019.v26.i02.p30
Pardamean, N. (2022). Peran Mediasi Motivasi Kerja Pada Pengaruh Komitmen Organisasi Dan Lingkungan Kerja Terhadap Kinerja Pegawai Pada Kantor Dinas Ketahanan Pangan Dan Peternakan Provinsi Sumatera Utara. Jesya (Jurnal Ekonomi dan Ekonomi Syariah), 5(1), 572-585. https://doi.org/10.36778/jesya.v5i1.635
Precilia, N. P. E., & Mimba, N. P. S. H. (2020). Pengaruh Partisipasi Anggaran, Kejelasan Sasaran Anggaran dan Kohesivitas Kelompok terhadap Senjangan Anggaran. E-Jurnal Akuntansi, 30(9), 2381-2391. https://doi.org/10.24843/EJA.2020.v30.i09.p16
Republik Indonesia. (2014). Undang-Undang Nomor 23 Tahun 2014 tentang Pemerintah Daerah. Retrieved May 12, 2024, from BPK RI website: https://peraturan.bpk.go.id/Details/38685/uu-no-23-tahun-2014
Sari, W. A., & Mohklas, M. (2018). Analisis Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Sebagai Variabel Moderasi (Studi Kasus Pada Pegawai Kantor Kecamatan Se-Kabupaten Demak). Jurnal Dinamika Ekonomi dan Bisnis, 15(1), 31-47. https://doi.org/10.34001/jdeb.v15i1.916
Sekaran, U., & Bougie, R. (2013). Research Methods for Business: A Skill-Building Approach, 6th Edition (6th ed., p. 448). John Wiley & Son, Inc.
Siswiraningtyas, A. N., & Yuhertina, I. (2021). Pengaruh Partisipasi Anggaran, Kejelasan Anggaran, Komitmen Organisasi Terhadap Senjangan Anggaran. Jurnal Ilmiah Ekonomi Dan Bisnis, 14(1), 113-122. https://doi.org/10.51903/e-bisnis.v14i1.379
Taufiqurrahman, M. A., & Widajantie, T. D. (2022). Pengaruh partisipasi penyusunan anggaran dan asimetri informasi terhadap senjangan anggaran pada badan daerah Kabupaten Bojonegoro. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(10), 4648-4658. https://doi.org/https://doi.org/10.32670/fairvalue.v4i10
Widyasari, P. I., & Ratnadi, N. M. D. (2018). Budaya Organisasi Berorientasi Hasil dan Komitmen Organisasi Sebagai Pemoderasi Pengaruh Partisipasi Penganggaran Pada Senjangan Anggaran. E-Jurnal Akuntansi, 25(3), 2352-2378. https://doi.org/10.24843/EJA.2018.v25.i03.p27
Copyright (c) 2024 Aprilia Kartika Putri, Muslimin Muslimin, Ulfa Widodo
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution-ShareAlike 4.0 International License that allows others to share the work with an acknowledgement of the works authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journals published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
