PENGARUH PARTISIPASI ANGGARAN, KOMITMEN ORGANISASI, LOCUS OF CONTROL DAN SISTEM PENGENDALIAN INTERNAL TERHADAP BUDGETARY SLACK (STUDI EMPIRIS PADA LEMBAGA PERKREDITAN DESA (LPD) DI KECAMATAN BULELENG)

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, komitmen organisasi, locus of control dan sistem pengendalian internal terhadap budgetary slack di Lembaga Perkreditan Desa (LPD) baik secara parsial maupun secara simultan. Desain penelitian yang digunakan adalah penelitian kuantitatif. Jumlah populasi dalam penelitian ini adalah 18 LPD yaitu seluruh karyawan yang berpartisipasi dalam penyusunan anggaran pada LPD di Kecamatan Buleleng. Teknik pengambilan sample yang digunakan dalam penelitian adalah purposive sampling, dengan jumlah responden adalah 65 orang. Sumber data dalam penelitian adalah data primer. Data dikumpulkan dengan menggunakan metode survey melalui penyebaran kuesioner secara langsung. Kuesioner disusun dengan menggunakan skala likert 1 sampai 5. Metode analisis data yang digunakan yaitu uji kualitas data, uji asumsi klasik, analisis regresi linier berganda dan uji hipotesis. Pengujian data dilakukan dengan dibantu oleh Program SPSS (Statistical Product and Service Solution) 21. Hasil penelitian menunjukkan bahwa secara parsial partisipasi anggaran berpengaruh positif dan signifikan terhadap budgetary slack. Sedangkan komitmen organisasi dan sistem pengendalian internal berpengaruh negatif dan signifikan terhadap budgetary slack, dan untuk variabel locus of control secara parsial tidak berpengaruh signifikan terhadap budgetary slack. Secara simultan baik partisipasi anggaran, komitmen organisasi, locus of control dan sistem pengendalian internal berpengaruh signifikan terhadap budgetary slack di LPD Kecamatan Buleleng.
Kata Kunci : partisipasi anggaran, komitmen organisasi, locus of control, sistem pengendalian internal dan budgetary slack.

This study aimed at inverstigating the effect of budgeting participation, organizational commitment, locus of control and internal control system on budgetary slack of Rural Credit Unions both partially and simultaneously. This study was a quantitative study. The population of this study were all employers of the 18 Rural Credit Unions in Buleleng District. The sampling technique applied in this study was purposive sampling technique. The number of respondents was 65 people. The source of data in this study was primary data. The data was collected by applying survey method conducted by distributing questionnaires directly. The questionnaires were composed of items with a 5 point scale ranging from 1 to 5. The methods of analyzing data applied were data quality test, classical assumption test, multiple linear regression analysis and hypothesis test. Data test was conducted with the assistance of SPSS (Statistical Product and Service Solution) 21. The results of the analysis showed that partially budgeting participation had positive and significant effect on budgetary slack. On the other hand, organizational commitment and internal control system had negative and significant effect on budgetary slack and the locus of control variable partially did not have significant effect on budgetary slack. Simultaneously, budgeting participation, organizational commitment, locus of control and internal control system had significant effect on budgetary slack at Rural Credit Unions in Buleleng district.
keyword : budgeting participation, organizational commitment, locus of control, internal control system and budgetary slack