Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit
Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives. This article aims to analyze the impact of budget participation and budget emphasis partial to slack budget...
| Main Authors: | , |
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| Format: | Article |
| Language: | Indonesian |
| Published: |
Lembaga Penelitian Universitas Swadaya Gunung Jati
2019-06-01
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| Series: | Jurnal Kajian Akuntansi |
| Online Access: | https://jurnal.ugj.ac.id/index.php/jka/article/view/2133 |
| _version_ | 1811225474370633728 |
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| author | Nhazib Alqais Junjunan Agung Yulianto |
| author_facet | Nhazib Alqais Junjunan Agung Yulianto |
| author_sort | Nhazib Alqais Junjunan |
| collection | DOAJ |
| description | Budgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives. This article aims to analyze the impact of budget participation and budget emphasis partial to slack budgetary in the General Hospital of Cirebon. This study was conducted at 5 public hospitals in Cirebon and by using judgment sampling method obtained 60 respondents as samples. The data analysis techniques in this study use multiple linear regression. Before using regression analysis, the test was carried out in advance, which included the validity test and the classical assumption test, which included the test of normality, multicollinearity test, and heteroskedasticity test. Results of the study showed that a partial participation in budget and budget emphasis affected the slack budgetary.
Keywords: Budgetary participation; budget emphasis; and budgetary slack. |
| first_indexed | 2024-04-12T09:07:48Z |
| format | Article |
| id | doaj.art-08d7268421274359a32fcbd06869f2ab |
| institution | Directory Open Access Journal |
| issn | 2579-9975 2579-9991 |
| language | Indonesian |
| last_indexed | 2024-04-12T09:07:48Z |
| publishDate | 2019-06-01 |
| publisher | Lembaga Penelitian Universitas Swadaya Gunung Jati |
| record_format | Article |
| series | Jurnal Kajian Akuntansi |
| spelling | doaj.art-08d7268421274359a32fcbd06869f2ab2022-12-22T03:39:02ZindLembaga Penelitian Universitas Swadaya Gunung JatiJurnal Kajian Akuntansi2579-99752579-99912019-06-013110912410.33603/jka.v3i1.21331251Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah SakitNhazib Alqais Junjunan0Agung Yulianto1Universitas Swadaya Gunung JatiUniversitas Swadaya Gunung JatiBudgetary slack is a shortage of revenues and over costs that are deliberately incorporated into the budget so that mid-and lower-level managers are more easily reaching the budget objectives. This article aims to analyze the impact of budget participation and budget emphasis partial to slack budgetary in the General Hospital of Cirebon. This study was conducted at 5 public hospitals in Cirebon and by using judgment sampling method obtained 60 respondents as samples. The data analysis techniques in this study use multiple linear regression. Before using regression analysis, the test was carried out in advance, which included the validity test and the classical assumption test, which included the test of normality, multicollinearity test, and heteroskedasticity test. Results of the study showed that a partial participation in budget and budget emphasis affected the slack budgetary. Keywords: Budgetary participation; budget emphasis; and budgetary slack.https://jurnal.ugj.ac.id/index.php/jka/article/view/2133 |
| spellingShingle | Nhazib Alqais Junjunan Agung Yulianto Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit Jurnal Kajian Akuntansi |
| title | Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit |
| title_full | Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit |
| title_fullStr | Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit |
| title_full_unstemmed | Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit |
| title_short | Pengaruh Partisipasi Anggaran dan Budget Emphasis terhadap Budgetary Slack pada Rumah Sakit |
| title_sort | pengaruh partisipasi anggaran dan budget emphasis terhadap budgetary slack pada rumah sakit |
| url | https://jurnal.ugj.ac.id/index.php/jka/article/view/2133 |
| work_keys_str_mv | AT nhazibalqaisjunjunan pengaruhpartisipasianggarandanbudgetemphasisterhadapbudgetaryslackpadarumahsakit AT agungyulianto pengaruhpartisipasianggarandanbudgetemphasisterhadapbudgetaryslackpadarumahsakit |