Budgetary Slack Behavior: The Effect of Organizational Commitment, Organizational Culture, and Environment Uncertainty
DOI:
https://doi.org/10.33603/jka.v9i2.9724Kata Kunci:
Budaya organisasi, Kelonggaran anggaran, Ketidakpastian lingkungan , Komitmen organisasiAbstrak
Kelonggaran anggaran adalah perilaku individu dalam perusahaan yang mungkin menyimpang dari anggaran dengan memproyeksikan anggaran yang lebih tinggi untuk pengeluaran dan anggaran yang lebih kecil untuk pendapatan. Tujuan individu dalam melakukan kelonggaran anggaran adalah untuk memfasilitasi pencapaian target yang diinginkan. Tujuan penelitian ini adalah untuk menyelidiki pengaruh komitmen organisasi dan budaya organisasi terhadap kelonggaran anggaran serta ketidakpastian lingkungan sebagai variabel moderasi. Sampel dipilih dengan pengambilan sampel acak bertujuan. Sampel yang dipilih adalah sembilan Badan Usaha Milik Negara (BUMN) di Kota Palembang dengan 60 responden. Analisis regresi moderasi digunakan untuk menjawab pertanyaan penelitian. Data dikumpulkan oleh pewawancara yang membagikannya kepada responden. Temuan penelitian menunjukkan bahwa komitmen organisasi berdampak negatif terhadap kelonggaran anggaran dan budaya organisasi berdampak positif. Ketidakpastian lingkungan menurunkan dampak budaya organisasi dan memperkuat dampak komitmen organisasi terhadap kelonggaran anggaran. BUMN harus membangun komitmen organisasi dan budaya organisasi yang baik, serta mempertimbangkan ketidakpastian lingkungan dalam penyusunan anggaran, karena ketiga variabel ini memengaruhi kemungkinan perilaku kelonggaran anggaran. Keterbatasan penelitian ini adalah (1) kuesioner yang digunakan bersifat tertutup, memastikan bahwa jawaban responden sesuai dengan pilihan jawaban; (2) kelonggaran anggaran hanya dijelaskan oleh komitmen dan budaya organisasi; variabel lain tidak diteliti; dan (3) penelitian ini terbatas pada industri kluster BUMN di Kota Palembang.Referensi
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