MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK
Budgetary slack is suspected to have occurred at the Office of Information and Communication Technology Management and State Property (KPTIK and BMN work unit), the Ministry of Finance of the Republic of Indonesia, which is possibly caused by dysfunctional behavior in budget participation. Raudhiah...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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iVolga Press
2020-10-01
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| Series: | Russian Journal of Agricultural and Socio-Economic Sciences |
| Subjects: |
| _version_ | 1827853386570006528 |
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| author | Jati I K. Widhiyani N.L.S. |
| author_facet | Jati I K. Widhiyani N.L.S. |
| author_sort | Jati I K. |
| collection | DOAJ |
| description | Budgetary slack is suspected to have occurred at the Office of Information and Communication Technology Management and State Property (KPTIK and BMN work unit), the Ministry of Finance of the Republic of Indonesia, which is possibly caused by dysfunctional behavior in budget participation. Raudhiah et al. 2013 emphasized that budgetary slack is used to make budget targets easier to achieve by manipulating
the budget. However, the empirical research that has been conducted by several researchers shows inconsistent results which indicate a moderating role for contingency factors. The purpose of this study is to confirm the effect of budget participation on budgetary slack. The study population was a registered tax consultant and worked in the KPTIK and BMN (Ministry of Finance) work unit. The sampling technique was purposive sampling. Furthermore, data was collected through primary data sources using a questionnaire from previous researchers which was modified and fulfilled the validity and reliability test requirements of the instrument. Then, the data collected were tabulated and several tests and analyzes were carried out, namely: 1) classical assumption test to ensure fulfillment
of the requirements for Best Linear Unbiased Estimator (BLUE), 2) Descriptive Static Analysis, 3) model feasibility test (F test), 4) analysis of the coefficient of determination (Adj. R2), and 5) test the research hypothesis (t-test). The MRA test results found that budgetary participation has a positive and significant effect on budgetary slack. Money ethics does not significantly increase the positive effect of budget participation on budgetary slack. Organizational commitment weakens the positive effect of budget participation on budgetary slack significantly . The ethical culture of the organization weakens significantly the positive influence of budget participation on budgetary slack. |
| first_indexed | 2024-03-12T11:06:33Z |
| format | Article |
| id | doaj.art-797ed692bd6f401c83c18852a7e7c1b6 |
| institution | Directory Open Access Journal |
| issn | 2226-1184 |
| language | English |
| last_indexed | 2024-03-12T11:06:33Z |
| publishDate | 2020-10-01 |
| publisher | iVolga Press |
| record_format | Article |
| series | Russian Journal of Agricultural and Socio-Economic Sciences |
| spelling | doaj.art-797ed692bd6f401c83c18852a7e7c1b62023-09-02T03:50:34ZengiVolga PressRussian Journal of Agricultural and Socio-Economic Sciences2226-11842020-10-0110610606810.18551/rjoas.2020-10.07MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACKJati I K.0Widhiyani N.L.S.1Faculty of Economics and Business, University of UdayanaFaculty of Economics and Business, University of UdayanaBudgetary slack is suspected to have occurred at the Office of Information and Communication Technology Management and State Property (KPTIK and BMN work unit), the Ministry of Finance of the Republic of Indonesia, which is possibly caused by dysfunctional behavior in budget participation. Raudhiah et al. 2013 emphasized that budgetary slack is used to make budget targets easier to achieve by manipulating the budget. However, the empirical research that has been conducted by several researchers shows inconsistent results which indicate a moderating role for contingency factors. The purpose of this study is to confirm the effect of budget participation on budgetary slack. The study population was a registered tax consultant and worked in the KPTIK and BMN (Ministry of Finance) work unit. The sampling technique was purposive sampling. Furthermore, data was collected through primary data sources using a questionnaire from previous researchers which was modified and fulfilled the validity and reliability test requirements of the instrument. Then, the data collected were tabulated and several tests and analyzes were carried out, namely: 1) classical assumption test to ensure fulfillment of the requirements for Best Linear Unbiased Estimator (BLUE), 2) Descriptive Static Analysis, 3) model feasibility test (F test), 4) analysis of the coefficient of determination (Adj. R2), and 5) test the research hypothesis (t-test). The MRA test results found that budgetary participation has a positive and significant effect on budgetary slack. Money ethics does not significantly increase the positive effect of budget participation on budgetary slack. Organizational commitment weakens the positive effect of budget participation on budgetary slack significantly . The ethical culture of the organization weakens significantly the positive influence of budget participation on budgetary slack.budget slackbudget participationmoney ethicsorganizational commitmentethical culture |
| spellingShingle | Jati I K. Widhiyani N.L.S. MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK Russian Journal of Agricultural and Socio-Economic Sciences budget slack budget participation money ethics organizational commitment ethical culture |
| title | MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK |
| title_full | MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK |
| title_fullStr | MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK |
| title_full_unstemmed | MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK |
| title_short | MONEY ETHICS MODERATION, ORGANIZATIONAL COMMITMENT AND ORGANIZATION ETHICAL CULTURE ON THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK |
| title_sort | money ethics moderation organizational commitment and organization ethical culture on the effect of budget participation on budgetary slack |
| topic | budget slack budget participation money ethics organizational commitment ethical culture |
| work_keys_str_mv | AT jatiik moneyethicsmoderationorganizationalcommitmentandorganizationethicalcultureontheeffectofbudgetparticipationonbudgetaryslack AT widhiyaninls moneyethicsmoderationorganizationalcommitmentandorganizationethicalcultureontheeffectofbudgetparticipationonbudgetaryslack |