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Organizational Commitment, Information Asymmetry, and the Nature of Conscientiousness as Moderating the Relationship of Budget Participation to Budgetary Slack

Accounting Analysis Journal · Vol. 7 No. 3 (2019) · hlm. 176–182

DOI
10.15294/aaj.v7i3.22278
ISSN
2502-6216, 2252-6765
Terbit
2019-03-11
Penerbit
Universitas Negeri Semarang
Bahasa
eng

Abstrak

This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City. The minimum number of samples that can be taken based on the slovin formula is 24 OPD. Sampling technique used random sampling. The number of respondents are 120 echelon three and four officials. The data in the study was the primary data taken through the spread of questionnaires. Data were analyzed using descriptive analysis and Moderate Regression Analyze with SPSS 21 program. Based on the result of the research, it showed that budget participation had a positive effect on budgetary slack. Organizational commitment and the nature of conscientiousness variables were proven to moderate the effect of participation on budgetary slack. Meanwhile, the information asymmetry variable could not be a moderating variable. The conclusion of this research is the higher the budget participation, the higher the incidence of budgetary slack so that hypothesis 1 is rejected. Organizational commitment and high conscientiousness of budget participation affect the budgetary slack but its effect to weaken.

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11 penulis · 10 tautan kepenulisan bersama · 1 lintas organisasi

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  • State University of Semarang
  • National Yunlin University of Science and Technology
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Rekan penulisOrganisasiArtikel bersama
Sara Monica SimarmataState University of Semarang1
Afid NurochmanState University of Semarang1
Intan Ika PraditaState University of Semarang1
Nuryana NainggolanAfiliasi tidak diketahui1
Sheila Anatasia IrawatiState University of Semarang1
Jihan LestariState University of Semarang1
Kurniawan KrisnawantoState University of Semarang1
Pei‐Yu WengNational Yunlin University of Science and Technology1
Ananda WulandariState University of Semarang1

Afiliasi berasal dari OpenAlex; metadata OAI-PMH jurnal tidak memuatnya. Penulis tanpa ID OpenAlex dicocokkan berdasarkan nama, sehingga dua orang bisa tergabung atau satu orang bisa terpisah.

Sumber metadata: OAI-PMH (metadata jurnal) https://journal.unnes.ac.id/sju/index.php/aaj/oai, pertama di-harvest 5 Nov 2026, terakhir terlihat 8 Nov 2026.
Metadata asli (oai_dc) 
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	<dc:title xml:lang="en-US">Organizational Commitment, Information Asymmetry,  and the Nature of Conscientiousness as Moderating the Relationship  of Budget Participation to Budgetary Slack</dc:title>
	<dc:creator>Putri, Yuthika Rani</dc:creator>
	<dc:creator>Solikhah, Badingatus</dc:creator>
	<dc:description xml:lang="en-US">This study aims to analyze whether organizational commitment, information asymmetry and the nature of conscientiousness can moderate the effect of budgetary participation on budgetary slack. The population of this research is 31 OPD Semarang City. The minimum number of samples that can be taken based on the slovin formula is 24 OPD. Sampling technique used random sampling. The number of respondents are 120 echelon three and four officials. The data in the study was the primary data taken through the spread of questionnaires. Data were analyzed using descriptive analysis and Moderate Regression Analyze with SPSS 21 program. Based on the result of the research, it showed that budget participation had a positive effect on budgetary slack. Organizational commitment and the nature of conscientiousness variables were proven to moderate the effect of participation on budgetary slack. Meanwhile, the information asymmetry variable could not be a moderating variable. The conclusion of this research is the higher the budget participation, the higher the incidence of budgetary slack so that hypothesis 1 is rejected. Organizational commitment and high conscientiousness of budget participation affect the budgetary slack but its effect to weaken.</dc:description>
	<dc:publisher xml:lang="en-US">Universitas Negeri Semarang</dc:publisher>
	<dc:date>2019-03-11</dc:date>
	<dc:type>info:eu-repo/semantics/article</dc:type>
	<dc:type>info:eu-repo/semantics/publishedVersion</dc:type>
	<dc:type xml:lang="en-US">Peer-reviewed Article</dc:type>
	<dc:format>application/pdf</dc:format>
	<dc:identifier>https://journal.unnes.ac.id/sju/aaj/article/view/22278</dc:identifier>
	<dc:identifier>10.15294/aaj.v7i3.22278</dc:identifier>
	<dc:source xml:lang="en-US">Accounting Analysis Journal; Vol 7 No 3 (2018): November 2018; 176-182</dc:source>
	<dc:source>2502-6216</dc:source>
	<dc:source>2252-6765</dc:source>
	<dc:source>10.15294/aaj.v7i3</dc:source>
	<dc:language>eng</dc:language>
	<dc:relation>https://journal.unnes.ac.id/sju/aaj/article/view/22278/12975</dc:relation>
</oai_dc:dc>