Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik
Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of loca...
| Main Authors: | , , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman
2016-12-01
|
| Series: | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| Online Access: | http://jos.unsoed.ac.id/index.php/sar/article/view/301 |
| _version_ | 1811206664115716096 |
|---|---|
| author | Fajar Saputro Bambang Setyobudi Irianto Eliada Herwiyanti |
| author_facet | Fajar Saputro Bambang Setyobudi Irianto Eliada Herwiyanti |
| author_sort | Fajar Saputro |
| collection | DOAJ |
| description | Budgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy.
The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy.
This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting. |
| first_indexed | 2024-04-12T03:52:12Z |
| format | Article |
| id | doaj.art-9d6a8c948a8f4896b266c17f7af977b3 |
| institution | Directory Open Access Journal |
| issn | 2541-6839 2598-0718 |
| language | English |
| last_indexed | 2024-04-12T03:52:12Z |
| publishDate | 2016-12-01 |
| publisher | Fakultas Ekonomi dan Bisnis Universitas Jenderal Soedirman |
| record_format | Article |
| series | SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| spelling | doaj.art-9d6a8c948a8f4896b266c17f7af977b32022-12-22T03:48:58ZengFakultas Ekonomi dan Bisnis Universitas Jenderal SoedirmanSAR (Soedirman Accounting Review): Journal of Accounting and Business2541-68392598-07182016-12-0112213910.20884/1.sar.2016.1.2.301301Faktor yang Mempengaruhi Ketepatan Anggaran Sektor PublikFajar Saputro0Bambang Setyobudi IriantoEliada HerwiyantiPemerintah Daerah Kabupaten CilacapBudgets implementation of local goverment in Indonesia has always been a concern of stakeholders, the budget accuration phenomenon is one of them. Local budgets implementation in Indonesia always produce SILPA, namely the excess of budget with the realization, the facts indicate inaccuracies of local budget implementation. This research was conducted in order to empirically demonstrate the role of external pressures, environmental uncertainty, organizational commitment and budget quality of budget accuracy. The research method uses quantitative methods with explanatory approach, data collection conducted by using questionaire and distributed to echelon 4 officials who involved in planning, implementating, monitoring, controling and evaluating of budget in Cilacap local goverment, use purposive sampling methode to get research sample and using Warp PLS 0.4 as a test tool statistics. The results showed that external pressure and environmental uncertainty has a negative significant effect on budget accuracy and commitment of the organization and budget quality has a positive significant effect on budget accuracy. This study contributes to local governments to improve budget accuracy by optimizing the organizational commitment and budget quality, and also raise awareness in light of external and environmental uncertainty wisely. Another contribution is that this study provides academic benefits for the development of theory in public sector accounting.http://jos.unsoed.ac.id/index.php/sar/article/view/301 |
| spellingShingle | Fajar Saputro Bambang Setyobudi Irianto Eliada Herwiyanti Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik SAR (Soedirman Accounting Review): Journal of Accounting and Business |
| title | Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik |
| title_full | Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik |
| title_fullStr | Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik |
| title_full_unstemmed | Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik |
| title_short | Faktor yang Mempengaruhi Ketepatan Anggaran Sektor Publik |
| title_sort | faktor yang mempengaruhi ketepatan anggaran sektor publik |
| url | http://jos.unsoed.ac.id/index.php/sar/article/view/301 |
| work_keys_str_mv | AT fajarsaputro faktoryangmempengaruhiketepatananggaransektorpublik AT bambangsetyobudiirianto faktoryangmempengaruhiketepatananggaransektorpublik AT eliadaherwiyanti faktoryangmempengaruhiketepatananggaransektorpublik |