{"id":"https://openalex.org/W2389299348","doi":"https://doi.org/10.15294/aaj.v4i4.9118","title":"PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KOMITMEN ORGANISASI, AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK","display_name":"PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KOMITMEN ORGANISASI, AMBIGUITAS PERAN TERHADAP BUDGETARY SLACK","publication_year":2015,"publication_date":"2015-11-01","ids":{"openalex":"https://openalex.org/W2389299348","doi":"https://doi.org/10.15294/aaj.v4i4.9118","mag":"2389299348"},"language":"id","primary_location":{"id":"mag:2389299348","doi":"https://doi.org/10.15294/aaj.v4i4.9118","is_oa":true,"landing_page_url":"https://journal.unnes.ac.id/sju/index.php/aaj/article/download/9118/5874","pdf_url":null,"source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Accounting Analysis Journal","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://journal.unnes.ac.id/sju/index.php/aaj/article/download/9118/5874","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5079064111","display_name":"Aliati Mukaromah","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Aliati Mukaromah","raw_affiliation_strings":["Jurusan Akuntansi, Fakultas Ekonomi,  Universitas Negeri Semarang, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi, Fakultas Ekonomi,  Universitas Negeri Semarang, Indonesia","institution_ids":["https://openalex.org/I148158369"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5012132788","display_name":"Dhini Suryandari","orcid":"https://orcid.org/0000-0003-1113-9107","observed_orcids":["https://orcid.org/0000-0003-1113-9107"]},"institutions":[{"id":"https://openalex.org/I148158369","display_name":"State University of Semarang","ror":"https://ror.org/02fsk7e17","country_code":"ID","type":"education","lineage":["https://openalex.org/I148158369"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Dhini Suryandari","raw_affiliation_strings":["Jurusan Akuntansi, Fakultas Ekonomi,  Universitas Negeri Semarang, Indonesia"],"raw_orcid":"https://orcid.org/0000-0003-1113-9107","affiliations":[{"raw_affiliation_string":"Jurusan Akuntansi, Fakultas Ekonomi,  Universitas Negeri Semarang, Indonesia","institution_ids":["https://openalex.org/I148158369"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I148158369"],"apc_list":null,"apc_paid":null,"fwci":1.576,"has_fulltext":false,"cited_by_count":13,"citation_normalized_percentile":{"value":0.86563376,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"4","first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9901999831199646,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.002400000113993883,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.002199999988079071,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budgetary-slack","display_name":"budgetary slack","score":0.9750000238418579},{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.9570000171661377},{"id":"https://openalex.org/keywords/information-asymmetry","display_name":"information asymmetry","score":0.996999979019165},{"id":"https://openalex.org/keywords/organizational-commitment","display_name":"organizational commitment","score":0.9990000128746033},{"id":"https://openalex.org/keywords/role-ambiguity","display_name":"role ambiguity","score":0.9990000128746033},{"id":"https://openalex.org/keywords/local-officials","display_name":"local government officials","score":0.8259999752044678},{"id":"https://openalex.org/keywords/district-administration","display_name":"district administration","score":0.35199999809265137},{"id":"https://openalex.org/keywords/tegal-regency","display_name":"Tegal Regency","score":0.878000020980835},{"id":"https://openalex.org/keywords/public-sector-budgeting","display_name":"public sector budgeting","score":0.6850000023841858}],"concepts":[{"id":"https://openalex.org/C178550888","wikidata":"https://www.wikidata.org/wiki/Q2043282","display_name":"Business administration","level":1,"score":0.6927638053894043},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5269551873207092},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3508971929550171}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:2389299348","doi":"https://doi.org/10.15294/aaj.v4i4.9118","is_oa":true,"landing_page_url":"https://journal.unnes.ac.id/sju/index.php/aaj/article/download/9118/5874","pdf_url":null,"source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Accounting Analysis Journal","raw_type":null}],"best_oa_location":{"id":"mag:2389299348","doi":"https://doi.org/10.15294/aaj.v4i4.9118","is_oa":true,"landing_page_url":"https://journal.unnes.ac.id/sju/index.php/aaj/article/download/9118/5874","pdf_url":null,"source":{"id":"https://openalex.org/S2737821890","display_name":"Accounting Analysis Journal","issn_l":"2252-6765","issn":["2252-6765","2502-6216"],"is_oa":true,"is_in_doaj":true,"is_core":false,"listed_in":["doaj"],"host_organization":"https://openalex.org/P4310315184","host_organization_name":"State University of Semarang","host_organization_lineage":["https://openalex.org/P4310315184"],"host_organization_lineage_names":["State University of Semarang"],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":null,"is_accepted":false,"is_published":false,"raw_source_name":"Accounting Analysis Journal","raw_type":null},"sustainable_development_goals":[],"study_designs":[{"display_name":"Observational Study","id":"https://openalex.org/study-designs/observational-study"}],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W3033877182","https://openalex.org/W7215982341","https://openalex.org/W2738957678","https://openalex.org/W2969315360","https://openalex.org/W2895092405","https://openalex.org/W2603062129","https://openalex.org/W80649969","https://openalex.org/W2889436619","https://openalex.org/W2886936928","https://openalex.org/W7216255166"],"abstract_inverted_index":{"Penelitian":[0,38],"ini":[1,21,39,53],"bertujuan":[2],"untuk":[3],"mengetahui":[4],"pengaruh":[5],"partisipasi":[6,64],"anggaran,":[7],"asimetri":[8,74],"informasi,":[9,75],"komitmen":[10,76],"organisasi,":[11,77],"dan":[12,27,68,104,115,128,133,210],"ambiguitas":[13,78],"peran":[14,79],"terhadap":[15,70,82,95],"budgetary":[16,71,83,96,108,161,215,230,245,257],"slack.":[17,72,84,97,162,216,231,246],"Populasi":[18],"dalam":[19,51,106],"penelitian":[20,52,60,86],"adalah":[22],"seluruh":[23,30,91],"pejabat":[24,101,112,130],"eselon":[25,102,113,131],"tiga":[26,103,114,132],"empat":[28,105,116,134],"di":[29,32],"dinas":[31],"Kabupaten":[33],"Tegal":[34],"yaitu":[35],"sebanyak":[36],"208.":[37,181],"melibatkan":[40],"93":[41,185],"responden":[42],"dimana":[43],"teknik":[44],"pengambilan":[45],"sampel":[46],"menggunakan":[47,55],"convenience":[48,191],"sampling.":[49,192],"Hipotesis":[50],"diuji":[54],"regresi":[56],"linear":[57,199],"berganda.":[58],"Hasil":[59,85],"menunjukkan":[61,89],"bahwa":[62,90],"variabel":[63,92],"anggaran":[65],"berpengaruh":[66,81,94],"positif":[67,139],"signifikan":[69],"Sedangkan":[73],"tidak":[80],"secara":[87,119],"simultan":[88],"independen":[93],"Untuk":[98],"meminimalisir":[99],"kecenderungan":[100],"melakukan":[107],"slack,":[109,258],"masukan":[110],"dari":[111],"harus":[117],"dievaluasi":[118],"hati-hati":[120],"oleh":[121],"pimpinan":[122,141],"Satuan":[123],"Kerja":[124],"Perangkat":[125],"Daerah":[126],"(SKPD)":[127],"diharapkan":[129],"dapat":[135],"meningkatkan":[136],"komunikasi":[137],"yang":[138],"dengan":[140],"SKPD.\u00a0This":[142],"study":[143],"aimed":[144],"to":[145,160,243],"find":[146],"out":[147],"the":[148,172,214,238,249,267,282],"influence":[149,228],"of":[150],"budget":[151,205,260],"partisipation,":[152],"information":[153,218],"asymmetry,":[154,219],"organization":[155,220],"commitment,":[156,221],"and":[157,169,222,253,270,275],"ambiguity":[158,224],"role":[159,223],"The":[163,201],"research":[164,183,233],"subject":[165],"was":[166,195],"echelons":[167,251,273],"three":[168,252,274],"four":[170,254,276],"in":[171,177,255],"entire":[173],"district":[174],"administration":[175],"office":[176,269],"Tegal,":[178],"there":[179],"are":[180],"This":[182,193],"involved":[184],"respondents":[186],"where":[187],"sampling":[188],"technique":[189],"uses":[190],"hypothesis":[194],"tested":[196],"using":[197],"multiple":[198],"regression.":[200],"result":[202],"showed":[203],"that":[204,236],"partisipation":[206],"has":[207],"a":[208],"positive":[209,279],"significant":[211],"impact":[212],"on":[213,229],"But":[217],"have":[225,241],"no":[226],"significan":[227],"Simultaneous":[232],"results":[234],"show":[235],"all":[237],"independent":[239],"variables":[240],"affect":[242],"create":[244],"To":[247],"minimize":[248],"tendency":[250],"creating":[256],"their":[259],"proposals":[261],"should":[262],"be":[263],"evaluated":[264],"carefully":[265],"by":[266],"head":[268,283],"is":[271],"expected":[272],"can":[277],"increase":[278],"communication":[280],"with":[281],"office.":[284]},"counts_by_year":[{"year":2023,"cited_by_count":3},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":1}],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2016-06-24T00:00:00"}