Di Balik Angka: Memahami Fenomena Budgetary Slack Dan Implikasinya Terhadap Kinerja Organisasi
DOI:
https://doi.org/10.37888/bjra.v8i1.647Keywords:
Penganggaran dan Perilaku, dan Kelonggaran AnggaranAbstract
Fenomena Budgetary slack terjadi ketika manajer sengaja menyusun anggaran dengan target yang lebih rendah dari yang sebenarnya dapat dicapai. Tujuannya adalah untuk menciptakan "buffer" atau "kelebihan" yang dapat digunakan untuk menghadapi ketidakpastian di masa depan atau untuk melindungi diri dari evaluasi kinerja yang negatif. Penelitian ini bertujuan untuk mengidentifikasi pemicu terjadinya budgetary slack, menggali fenomena perbedaan budgetary slack antara sektor publik dan swasta, mengidentifikas bagaimana budaya organisasi yang berbeda mempengaruhi perilaku budgetary slack, bagaimana perkembangan teknologi informasi mempengaruhi praktik budgetary slack dan dampaknya terhadap Kinerja organisasi serta strategi dalam mencegah dan mengatasi budgetary slack. Penerapan metode Systematic Literature Review dalam penelitian ini dengan menggunakan metode prisma bantuan tools Watase Uake. Hasil Penelitian menunjukkan bahwa fenomena budgetary slack dipengaruhi oleh berbagai faktor, termasuk asimetri informasi, partisipasi dalam penyusunan anggaran, motivasi pribadi, dan strategi organisasi. Perbedaan antara sektor publik dan swasta dalam praktik budgetary slack juga ditemukan, di mana sektor publik lebih dipengaruhi oleh tekanan politik dan akuntabilitas, sedangkan sektor swasta lebih terkait dengan insentif kinerja. Oleh karena itu, strategi untuk mencegah slack meliputi peningkatan transparansi, partisipasi dalam penyusunan anggaran, dan penguatan budaya organisasi yang menekankan integritas. Penelitian ini memberikan kontribusi pada teori akuntansi perilaku dan menawarkan rekomendasi praktis bagi manajemen dalam merancang sistem penganggaran yang lebih efektif.
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