J u m a l A k u n ta n s i d a n K e u a n g a n I n d o n e s ia V o lu m e 6 N o m o r 2 , D e s e m b e r 2 0 0 9
I N T E N S I T A S K O M P E T I S I P A S A R D A N
B U D G E T E M P H A S IS
P A D A H U B U N G A N A N T A R A P A R T I S I P A S ID A N S E N J A N G A N A N G G A R A N
Y u l i u s K u r n i a S u s a n t o
Sekolah Tinggi Ilmu Ekonomi Trisakti
y u liu s @ s tie tr is a k ti.a c .id
A b s t r a c t
The research examines the intensity o f market competition and budget emphasis on
the relationship between budgetary participation and slack. Forty fo u r managers
from hotel industry in Jakarta had participated in the research. The collecting data
em ployed used a questionnaire survey via electronic-mail. Data were analyzed
using a two-way analysis o f variance. The results show ed that the relationship
between budgetary participation and slack were dependent on the intensity o f
market competition and budget emphasis. Under low levels o f the intensity ofm arket
competition, budgetary participation had a positive effect on budgetary slack, but
under high levels it had a negative effect. The higher budget emphasis, the more
positive was the relationship between budgetary participation and slack.
Keywords: intensity o f m arket competition, budget emphasis, budgetary
participation
P E N D A H U L U A N
178 Jurnal Akuntansi dan K euangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192
c a r a a g a r m a n a je m e n d a p a t m e n c a p a i h a l te r s e b u t a d a la h m e n y u s u n , m e n g e n d a lik a n , m e la k s a n a k a n d a n m e n g e v a lu a s i a n g g a r a n o rg a n is a s i.
A n g g a r a n d is u s u n s e b a g a i a la t p e r e n c a n a a n , a la t m e m f a s ilita s i k o m u n ik a s i, p e n g a lo k a s ia n s u m b e r d a y a , a la t k o n tro l la b a d a n o p e ra s i d a n a la t e v a lu a s i k in e rja d a n p e m b e r ia n in s e n tif (H ilto n 1 9 9 7 ). P r o s e s p e n y u s u n a n a n g g a r a n h a r u s m a m p u m e n a n a m k a n r a s a
sense o f commitment
b a g i p e n y u s u n . A p a b ila a n g g a r a n tid a k b e r h a s il te rc a p a i, m a k a a n g g a r a n h a n y a s e k e d a r r e n c a n a b e la k a ta n p a a d a ra s a ta n g g u n g ja w a b . P e n e litia n te n ta n g a n g g a r a n te la h b e r k e m b a n g te r k a it d e n g a n b e r b a g a i b id a n g d ia n ta r a n y a e k o n o m i, p s ik o lo g i, s o s ia l, d a n p o litik ( S y a k h r o z a 2 0 0 3 ).P e n e litia n te n ta n g p e r ila k u a n g g a r a n b a n y a k m e n g a c u p a d a p r e m is A rg y ris (1 9 5 2 ) te n ta n g p a rtis ip a s i a n g g a r a n
{budgetary participation).
P a r tis ip a s i a n g g a r a n a d a la h p r o s e s y a n g m e n g g a m b a r k a n in d iv id u - in d iv id u te r lib a t d a la m p e n y u s u n a n a n g g a r a n d a n m e m p u n y a i p e n g a r u h te r h a d a p ta rg e t a n g g a r a n d a n p e r lu n y a p e n g h a r g a a n a ta s p e n c a p a ia n ta r g e t a n g g a r a n te r s e b u t ( B r o w n e ll 1 9 8 2 ). P r o s e s p e n y u s u n a n a n g g a r a n m e lib a tk a n b a n y a k p ih a k , m u la i d a ri m a n a je m e n tin g k a t a ta s s a m p a i m a n a je m e n tin g k a t b a w a h . A n g g a r a n m e m p u n y a i d a m p a k la n g s u n g te rh a d a p p e r ila k u m a n u s ia (S ie g e l d a n M a r c o n i 1 9 8 9 ), te r u ta m a b a g i o r a n g y a n g la n g s u n g te r lib a t d a la m p e n y u s u n a n a n g g a r a n . U n tu k m e n g h a s ilk a n s e b u a h a n g g a r a n y a n g e f e k tif , m a n a je r m e m b u tu h k a n k e m a m p u a n u n tu k m e m p r e d ik s i m a s a d e p a n , d e n g a n m e m p e r tim b a n g k a n b e rb a g a i fa k to r, s e p e rti lin g k u n g a n p e r s a in g a n d a n p a rtis ip a s i. M a s a la h y a n g s e r in g m u n c u l d a ri a d a n y a k e te r lib a ta n m a n a je r tin g k a t b a w a h d a la m p e n y u s u n a n a n g g a r a n a d a la h p e n c ip ta a n s e n ja n g a n a n g g a r a n (budgetary slack),
y a itu m a n a je r b a w a h a n m e m b e r ik a n p e r k ir a a n y a n g b ia s k e p a d a a ta s a n n y a .
H a s il p e n e litia n - p e n e litia n s e b e lu m n y a , y a n g m e n g u ji h u b u n g a n a n ta r a p a r tis ip a s i d a n s e n ja n g a n a n g g a r a n m e n u n ju k k a n h a s il y a n g tid a k k o n s is te n . P e n e litia n y a n g d ila k u k a n C a m m a n (1 9 7 6 ) , D u n k ( 1 9 9 3 ) , M e r c h a n t ( 1 9 8 5 ) d a n O n s i (1 9 7 3 ) m e n u n ju k k a n b a h w a p a r tis ip a s i d a la m a n g g a r a n m e n g u r a n g i ju m la h s e n ja n g a n a n g g a r a n k a r e n a a d a n y a k o m u n ik a s i y a n g b a ik a n ta r a m a n a je r a ta s a n d a n b a w a h a n s e h in g g a m e n g u ra n g i p e r a s a a n te r te k a n u n tu k m e n c ip ta k a n s e n ja n g a n a n g g a r a n . S e d a n g k a n L u k k a (1 9 8 8 ) d a n Y o u n g (1 9 8 5 ) m e n u n ju k k a n h a s il y a n g b e r la w a n a n . H a s il p e n e litia n m e r e k a m e n u n ju k k a n b a h w a p a r tis ip a s i d a n s e n ja n g a n a n g g a r a n m e m p u n y a i h u b u n g a n y a n g p o s itif.
e f e k tiv ita s p e n y u s u n a n a n g g a r a n te r h a d a p s e n ja n g a n a n g g a r a n . P e n e litia n ini m e n g g u n a k a n v a ria b e l in te n s ita s k o m p e tis i p a s a r d a n p e n g g u n a a n a n g g a r a n u n tu k e v a lu a s i k in e r ja
(budget emphasis
) s e b a g a i v a r ia b e l k o n te k s tu a l p a d a h u b u n g a n a n ta r a p a r tis p a s i d a n s e n ja n g a n a n g g a r a n . P e n e litia n in i m e m b e r ik a n b u k ti e m p iris p e n g a r u h in te n s ita s k o m p e tis i p a s a r d a n p e n g g u n a a n a n g g a r a n u n tu k e v a lu a s i k in e r ja(budget emphasis)
te r h a d a p h u b u n g a n a n ta r a p a r tis p a s i d a n s e n ja n g a n a n g g a ra n .P e n e litia n in i d ih a r a p k a n m e m b e r ik a n k o n tr ib u s i b a g i p ih a k m a n a je r d a la m m e lib a tk a n b a w a h a n n y a u n tu k m e n y u s u n a n g g a r a n d a la m s itu a s i k e ta tn y a p e r s a in g a n b is n is s e h in g g a k e s e m p a ta n b a w a h a n u n tu k m e la k u k a n s e n ja n g a n a n g g a r a n a d a la h k e c il. U n tu k m e m in im a lk a n te r ja d in y a s e n ja n g a n a n g g a r a n , m a n a je r a ta s a n m e la k u k a n e v a lu a s i k in e r ja b a w a h a n n y a b e r d a s a r k a n p a d a k e te p a ta n a n ta r a a n g g a r a n d a n re a lis a s in y a .
T I N J A U A N L I T E R A T U R
P a r t i s i p a s i d a n S e n j a n g a n A n g g a r a n
B e b e r a p a p e n e liti s e b e lu m n y a te la h m e n g u ji h u b u n g a n p a r tis ip a s i d a n s e n ja n g a n a n g g a r a n d a ri s u d u t p a n d a n g p e r s p e k tif a g e n s i ( B a im a n d a n E v a n s 1 9 8 3 ). J ik a m a n a je r b a w a h a n m e m b e r ik a n in f o r m a s i y a n g b e r s if a t r a h a s ia m e n g e n a i s ta n d a r a ta u a n g g a r a n y a n g te p a t k e p a d a a ta s a n n y a m a k a p e n ila ia n k in e r ja m e r e k a b e r d a s a r k a n in f o r m a s i te r s e b u t d ila k u k a n s e c a r a te p a t ( B a im a n d a n E v a n s 1 9 8 3 ). M a n a je r b a w a h a n b e r u s a h a u n tu k tid a k m e m b e r ik a n in f o r m a s i te r s e b u t k e p a d a a ta s a n n y a ( in f o r m a s i a s im e tr i) d e n g a n h a r a p a n d a p a t m e n c ip ta k a n s e n ja n g a n a n g g a r a n (Y o u n g 1 9 8 5 ). S e la in in f o r m a s i a s im e tr i te r c ip ta n y a s e n ja n g a n a n g g a r a n d a p a t d is e b a b k a n o le h p e m b e r ia n p e n g h a r g a a n b e r d a s a r k a n a n g g a r a n u n tu k e v a lu a s i k in e r ja (W a lle r 1 9 8 8 ).
180 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192
P e n d e k a t a n K o n t i n j e n s i
B a n y a k p e n e litia n y a n g m e n g in d ik a s ik a n h a s il y a n g s a lin g b e r te n ta n g a n m e n g e n a i h u b u n g a n a n ta r a p a rtis ip a s i a n g g a r a n d a n s e n ja n g a n a n g g a r a n . S e b a g ia n p e n e liti m e n y a ta k a n b a h w a d e n g a n a d a n y a p a r tis ip a s i m a n a je r b a w a h a n d a la m p r o s e s p e n y u s u n a n a n g g a r a n d a p a t m e n g u r a n g i k e c e n d e r u n g a n u n tu k m e n c ip ta k a n s e n ja n g a n a n g g a r a n ( C a m m a n 1 97 6 ; D u n k 1 9 9 3 ; M e r c h a n t 1 9 8 5 ; O n s i 1 9 7 3 ). H a l in i te r ja d i k a r e n a m a n a je r b a w a h a n m e m b a n tu m e m b e r ik a n in f o r m a s i p rib a d i te n ta n g p r o s p e k m a s a d e p a n s e h in g g a a n g g a r a n y a n g d is u s u n m e n ja d i le b ih a k u ra t. S e d a n g k a n p e n e liti la in (L u k k a 1 9 8 8 ; Y o u n g 1 9 8 5 ) m e m b e r ik a n b u k ti e m p ir is b a h w a p a r tis ip a s i a n g g a r a n j u s t r u m e n y e b a b k a n m a n a je r y a n g b e r p a r tis ip a s i d a la m p e n y u s u n a n a n g g a r a n c e n d e r u n g u n tu k m e la k u k a n s e n ja n g a n a n g g a r a n . O le h k a r e n a itu p e r lu m e n g g u r a k a n p e n d e k a ta n - p e n d e k a ta n la in d a la m m e lih a t h u b u n g a n k e d u a v a r ia b e l te rs e b u t. P e n d e k a ta n la in te r s e b u t m e lip u ti p e n g g u n a a n m o d e l k e a g e n a n a ta u d e n g a n m e n g g u n a k a n b e r b a g a i fa k to r k o n tin je n s i s e b a g a i p r e d ik s i a d a n y a s e n ja n g a n a n g g a r a n ( G o v in d a r a ja n 1 98 6 ).
P e n g e n a la n te o r i k o n tin je n s i p a d a b id a n g te o ri o r g a n is a s i te la h m e m b e r ik a n k o n tr ib u s i p a d a p e n g e m b a n g a n a k u n ta n s i m a n a je m e n te r u ta m a d a la m m e n je la s k a n f a k to r - f a k to r y a n g m e m p e n g a r u h i s e n ja n g a n a n g g a r a n . P e n d e k a ta n k o n tin je n s i b a n y a k m e n a r ik m in a t p e n e liti ( N o u ri d a n P a r k e r 1 99 6 ; D u n k 1 9 9 3 ; G o v in d a r a ja n 1 9 8 6 ) k a r e n a m e r e k a in g in m e n g e ta h u i a p a k a h p a r tis ip a s i m a n a je r b a w a h a n d a la m p e n y u s u n a n a n g g a r a n a k a n s e la lu b e r p e n g a r u h s a m a te r h a d a p s e n ja n g a n a n g g a r a n p a d a s e tia p k o n d is i a ta u tid a k . D e n g a n b e r d a s a r k a n p a d a p e n d e k a ta n k o n tin je n s i te r s e b u t, a d a d u g a a n b a h w a te r d a p a t fa k to r - f a k to r k o n te k s tu a l y a n g s a lin g b e r in te r a k s i s e la ra s d e n g a n k o n d is i te r te n tu y a n g d ih a d a p i.
P E N G E M B A N G A N H I P O T E S I S
I n t e n s i t a s K o m p e t i s i P a s a r p a d a H u b u n g a n A n t a r a P a r t i s i p a s i A n g g a r a n
d a n S e n j a n g a n A n g g a r a n
p a s a r k u r a n g k e ta t, m u d a h m e n c ip ta k a n s e n ja n g a n a n g g a r a n , k a r e n a m e re k a m a m p u m e n g a ta s i k e tid a k p a s tia n d a n m e m p r e d ik s i m a s a m e n d a ta n g . S e b a lik n y a , s e m a k in k e ta t in te n s ita s k o m p e tis i p a s a r, s e m a k in s u lit u n tu k m e m p r e d ik s i m a s a d e p a n d a n m e n c ip ta k a n s e n ja n g a n a n g g a r a n . B e r d a s a r k a n u r a ia n te r s e b u t, m a k a h ip o te s is y a n g d ia ju k a n s e b a g a i b e rik u t:
H ,: K u r a n g k e t a t n y a i n t e n s i t a s k o m p e t i s i p a s a r m e n y e b a b k a n m a n a j e r
b a w a h a n y a n g b e r p a r t i s i p a s i d a l a m p e n y u s u n a n a n g g a r a n d a p a t m e n c i p t a k a n s e n j a n g a n a n g g a r a n .
M o d e l p e n e litia n d a p a t d ilih a t p a d a G a m b a r 1 s e b a g a i b e rik u t:
G a m b a r 1
I n t e n s i t a s K o m p e t i s i P a s a r d a n
Budget Emphasis
p a d a H u b u n g a n A n t a r a P a r t i s i p a s i A n g g a r a n d a n S e n j a n g a n A n g g a r a n
P e n g g u n a a n A n g g a r a n u n t u k E v a l u a s i K i n e r j a
{Budget Emphasis)
p a d a H u b u n g a n A n t a r a P a r t i s i p a s i A n g g a r a n d a n S e n j a n g a n A n g g a r a n182 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192
k e p a d a m a n a je r b a w a h a n b e r d a s a r k a n p a d a p e n c a p a ia n a n g g a r a n , m a k a h u b u n g a n a n ta r a p a r tis ip a s i a n g g a r a n d a n s e n ja n g a n a n g g a r a n a d a la h p o s itif. B e r d a s a r k a n u r a ia n te r s e b u t, m a k a h ip o te s is y a n g d ia ju k a n s e b a g a i k e rik u t:
H 2: T i n g g i n y a
budget emphasis
m e n y e b a b k a n m a n a j e r b a w a h a n y a n g b e r p a r t i s i p a s i d a l a m p e n y u s u n a n a n g g a r a n d a p a t m e n c i p t a k a n s e n j a n g a na n g g a r a n .
M E T O D E P E N E L I T I A N
P e m i l i h a n S a m p e l d a n P e n g u m p u l a n D a t a
S a m p e l p e n e litia n d ia m b il d a ri in d u s tri P e r h o te la n d i J a k a rta , y a n g m a n a k o ta J a k a r ta a d a la h k o ta te r b e s a r d i In d o n e s ia s e h in g g a b a n y a k te m p a t h ib u r a n d a n m e n ja d i s a la h s a tu tu ju a n u :a m a w is a ta b a ik d a ri d a la m m a u p u n d a ri lu a r n e g e r i. S e la in te m p a t w is a ta , k o ta J a k a r ta m e r u p a k a n p u s a t b is n is . D e n g a n b a n y a k n y a p e n d a ta n g k e k o ta J a k a r ta m a k a p e r k e m b a n g a n in d u s tri p e r h o te la n s a n g a t p e s a t d e n g a n m e n y e d ia k a n b e r b a g a i fa s ilita s d a n k e n y a m a n a n b a g i ta m u n y a . H a l in i m e n y e b a b k a n p e r s a in g a n a n ta r H o te l s a n g a t k e ta t. P e rs a in g a n a n ta r a H o te l te r m a s u k
monopolistic competition
(K o tle r d a n K e lle r 2 0 0 6 ), y a itu p e r s a in g a n a n ta r a H o te l y a n g m e n a w a r k a n j a s a u ta m a , y a itu p e n g in a p a n d a n j a s a ta m b a h a n , s e p e rti re s to ra n , k a r o k e , s p a , d a n s a u n a . H o te l m e n g a k o m o d a s i k e in g in a n k o n s u m e n te r s e b u t d e n g a n h a r g a y a n g k o m p e titif .S e la in h a l y a n g te la h d is e b u tk a n d i a ta s , a la s a n m e n g g u n a k a n in d u s tri P e r h o te la n a d a la h : (1 ) f e n o m e n a s e n ja n g a n a n g g a r a n b is a te rja d i p a d a tia p j e n i s o r g a n is a s i ( M o o r e e t a l. 2 0 0 0 ); (2 ) k a r a k te r is tik b is n is in d u s tri P e r h o te la n a d a la h p e la y a n a n p rib a d i d a n k o n tr a k la n g s u n g a n ta r a m a n a je r P e r h o te la n d a n k a r y a w a n d e n g a n p e la n g g a n (M ia 2 0 0 1 ).
I n d u s tr i P e r h o te la n d ia m b il d a ri d a f ta r H o te l B e r b in ta n g ta h u n 2 0 0 7 di d a e r a h J a k a r ta s e c a ra
purposive. Purposive sampling
d ig u n a k a n k a r e n a in fo r m a s i y a n g a k a n d ia m b il b e r a s a l d a ri s u m b e r y a n g s e n g a ja d ip ilih b e r d a s a r k a n k r ite r ia y a n g te la h d ite ta p k a n p e n e liti (S e k a r a n 2 0 0 3 ). K r ite r ia p e m ilih a n s a m p e l y a itu in d u s tri P e r h o te la n y a n g m in im a l b e r s k a la b in ta n g tig a d a n m e r e k a m e m ilik i c a b a n g m in im a l p a d a s e tia p k o ta - k o ta b e s a r d i In d o n e s ia . F a s ilita s y a n g d ita w a r k a n h a m p ir a d a p a d a s e tia p h o te l b e r b in ta n g te rs e b u t, s e p e rti re s to r a n , s p a d a n s a u n a , g y m , k o la m re n a n g , b a r d a n k a ro k e , d a n g e d u n g s e r b a g u n a . H a l in ila h y a n g m e m a c u p ih a k h o te l u n tu k m e m b e r ik a n p e la y a n a n te r b a ik b a g i ta m u n y a .p e n e litia n A c h y a ri (2 0 0 0 ). J u m la h k u e s io n e r y a n g d ik ir im k a n k e p a d a re s p o n d e n s e b a n y a k lim a r a tu s , k u e s io n e r y a n g s a m p a i s e b a n y a k e m p a t r a tu s e m p a t p u lu h d e la p a n d a n y a n g d ir e s p o n s e b a n y a k lim a p u lu h lim a .
D e f i n i s i O p e r a s i o n a l d a n P e n g u k u r a n V a r i a b e l
Partisipasi Anggaran
P a rtis ip a s i a n g g a r a n a d a la h tin g k a t k e te r lib a ta n d a n p e n g a r u h in d iv id u d a la m p e n y u s u n a n a n g g a r a n ( B r o w n e ll 1 9 8 2 ). P a r tis ip a s i a n g g a r a n m e lip u ti b e b e r a p a p e r ta n y a a n m e n g e n a i h a l- h a l y a n g d a p a t m e m p e n g a r u h i p a r tis ip a s i m a n a je r d a la m p e n y u s u n a n a n g g a r a n . I n s tr u m e n in i s a m a d e n g a n y a n g d ig u n a k a n o le h M ila n i (1 9 7 5 ) . S e tia p r e s p o n d e n d im in ta m e n ja w a b e n a m
item
in s tr u m e n d e n g a n tu ju h p o in skc.lalikert
u n tu k m e n g u k u r tin g k a t p a r tis ip a s i d a n p e n g a r u h s e r ta k o n tr ib u s i r e s p o n d e n d a la m m e m b u a t a n g g a r a n .Intensitas Kompetisi Pasar
I n te n s ita s k o m p e tis i p a s a r d id e fin is ik a n s e b a g a i f a k to r - f a k to r y a n g m e m p e n g a r u h i tin g k a t p e r s a in g a n y a n g d iu k u r d a ri j u m l a h p e s a in g u ta m a y a n g b e r o p e r a s i d a la m p a s a r, fr e k u e n s i tin g k a t p e r u b a h a n te k n o lo g i d a la m in d u s tri, f r e k u e n s i p e n g e n a la n p r o d u k b a r u , tin g k a t p e m o to n g a n h a rg a , b e r b a g a i r a n g k a ia n k e s e p a k a ta n d e n g a n p e la n g g a n j i k a d ib a n d in g k a n d e n g a n p e s a in g , p e r u b a h a n k e b ija k a n p e m e r in ta h d a n p e n g u r a n g a n t a r i f s e p e rti p a ja k , in te n s ita s k o m p e tis i h a rg a , in te n s ita s k o m p e tis i p r o d u k (
differentiation
), p r o m o s i p r o d u k , d a n s a lu r a n d is tr ib u s i ( K h a n d a w a lla 1 9 7 2 ; C h o n g e t al. 2 0 0 1 ). V a ria b e l in i d iu k u r d e n g a n m e n g g u n a k a n in s tr u m e n y a n g y a n g d ik e m b a n g k a n o le h C h o n g e t al. (2 0 0 1 ) y a n g d ia d o p s i d a ri M ia d a n C la r k e ( 1 9 9 9 ) d a n p e n e litia n K h a n d a w a lla (1 9 7 2 ) . I n s tr u m e n in i b e ris i e m p a t p e r ta n y a a n m e n y a n g k u t in te n s ita s k o m p e tis i p a s a r d e n g a n m e n g g u n a k a n tu ju h p o in s k a lalikert.
In s tr u m e n u n tu k m e n g u k u r in te n s ita s k o m p e tis i p a s a r y a n g d ik e m b a n g k a n o le h C h o n g e t al. ( 2 0 0 1 ) p e r n a h d ig u n a k a n o le h S u s a n to d a n G u d o n o (2 0 0 7 ) . D a la m p e n e litia n S u s a n to d a n G u d o n o ( 2 0 0 7 ) m e n u n ju k a n b a h w a p e rs e p s i m a n a je r d a p a t d ig u n a k a n u n tu k m e n g u k u r in te n s ita s k o m p e tis i p a s a r, te r lih a t d a ri h a s il u ji v a lid ita s b e g itu j u g a d e n g a n h a s il u ji v a lid ita s p e n e litia n in i (lih a t T a b e l 1).Budget Emphasis
184 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192
d ig u n a k a n o le h H ir s t ( 1 9 8 3 ) d a n S a le k e (1 9 9 4 ).
Budget emphasis
y a n g d ig u n a k a n o le h H ir s t ( 1 9 8 3 ) b e r b e d a d e n g a n y a n g d ig u n a k a n H o o p w o o d (1 9 7 2 ) , O tle y ( 1 9 7 8 ) d a n B r o w n e ll (1 9 8 2 ).Budget emphasis
y a n g d ig u n a k a n o le h k e tig a p e n e liti te r s e b u t h a n y a s e s u a i u n tu k s e k to r in d u s tri m a n u fa k tu r. S e d a n g k a nbudget emphasis
y a n g d ig u n a k a n H ir s t ( 1 9 8 3 ) d a n S a le k e ( 1 9 9 4 ) d a p a t d ig u n a k a n p a d a m a n a je r - m a n a je r b u k a n in d u s tri m a n u fa k tu r. P e n g u k u r a nbudget emphasis
y a n g d ig u n a k a n H ir s t ( 1 9 8 3 ) d a n S a le k e ( 1 9 9 7 ) te rd iri d a ri lim aitem
in s tru m e n d e n g a n tu ju h p o in s k a lalikert
u n tu k m e n g e ta h u i s a m p a i s e ja u h m a n a k in e r ja m a n a je r y a n g d a p a t d ilih a t d a ri d a ta k u a n tita tif .Senjangan Anggaran
S e n ja n g a n a n g g a r a n d ila k u k a n d e n g a n m e n in g g ik a n b ia y a a ta u m e n u r u n k a n p e n d a p a ta n d a ri y a n g s e h a r u s n y a , s u p a y a a n g g a r a n m u d a h d ic a p a i ( M e r c h a n t 1 9 8 1 ). P e n e n tu a n u k u r a n s e n ja n g a n a n g g a r a n m e n g a c u p a d a p e n e litia n N o u r i d a n P a r k e r (1 9 9 6 ) y a n g m e n g g u n a k a n a s u m s i b a h w a s e n ja n g a n a n g g a r a n d a n k e c e n d e r u n g a n m a n a je r u n tu k m e n c ip ta k a n s e n ja n g a n a n g g a r a n b e rh u b u n g a n e ra t.
Item-item
p e r ta n y a a n y a n g d ip a k a i d a la m p e n g u k u r a n s e n ja n g a n a n g g a r a n m e n g g u n a k a n in s tr u m e n y a n g d ik e m b a n g k a n o le h O n si (1 9 7 3 ) d e n g a n e m p a t
item
p e r ta n y a a n d e n g a n tu ju h p o in s k a lalikert
d a n te la h d ig u n a k a n p e n e liti la in s e p e rti N o u r i d a n P a r k e r (1 9 9 6 ) , G o v in d a r a ja n (1 9 8 6 ) , d a n M e r c h a n t (1 9 8 5 ).U j i V a l i d i t a s d a n R e l i a b i l i t a s
U ji v a lid ita s b e r tu ju a n u n tu k m e m a s tik a n b a h w a m a s in g - m a s in g p e r ta n y a a n a k a n te r k la r if ik a s i p a d a v a r ia b e l- v a r ia b e l y a n g te la h d ite n tu k a n . B u tir - b u tir p e r ta n y a a n a k a n m e m p u n y a i v a lid ita s tin g g i a p a b ila p e r ta n y a a n - p e r ta n y a a n te r s e b u t d a p a t m e n g u k u r a p a y a n g s e h a r u s n y a d iu k u r. U ji v a lid ita s m e n g g u n a k a n a n a lis is f a k to r d e n g a n tu ju a n u n tu k m e n g e ta h u i k e v a lid a n b u tir - b u tir p e r ta n y a a n u n tu k m a s in g - m a s in g v a r ia b e l a ta u u n tu k m e n g e ta h u i v a lid ita s k o n s tr u k (C h e n h a ll d a n M o rris 1 9 8 6 ). M a s in g - m a s in g in s tru m e n d ih a r a p k a n m e m ilik i n ila i
K a ise r’s MSA
{Measure o f sampling adequacy
) le b ih d a ri 0 ,5 s e h in g g a d a ta y a n g d ik u m p u lk a n d a p a t d ik a ta k a n te p a t u n tu k a n a lis is fa k to r (R u s tia n a 2 0 0 0 ). N ila ieigenvalue-nya
le b ih d a ri s a tu d a n m a s in g - m a s in g b u tir p e r ta n y a a n d a ri s e tia p v a r ia b e l d ih a r a p k a n m e m ilik i
fa c to r loading
le b ih d a ri 0 ,4 s e s u a i d e n g a nrule o f thumb.
186 Jurnal Akuntansi dan Keuangan Indonesia, D esember 2009, Vol. 6, No. 2, hal 177 - 1 9 2
U n tu k m e n g in te r p r e ta s ik a n h a s il s ig n ifik a n s i in te ra k s i d u a a ra h , p a rtis ip a s i a n g g a r a n d a n in te n s ita s k o m p e tis i p a s a r, k e d u a n y a d id ik o to m is a s i b e r d a s a r k a n n ila i
median-
n y a u n tu k m e n d a p a tk a n e m p a t s u b s a m p e l te r p is a h d a ri s e n ja n g a n a n g g a r a n . P e n g u jia n y a n g m e n g g u n a k a n A N O V A h a r u s m e m e n u h i a s u m s i b a h w a v a ria b e l d e p e n d e n m e m ilik i v a r ia n s i y a n g s a m a d a la m s e tia p g ru p y a n g d ib e n tu k o le h v a ria b e l in d e p e n d e n k a te g o r i (homogeneity o f variance).
U n tu k m e n g u jihomogeneity o f variance
m e n g g u n a k a n u jilevene’s test
m e n u n ju k a n b a h w a n ila i F 340 s e b e s a r 2 ,5 3 8 d a n tid a k s ig n ifik a n p a d ap-value
0 ,0 5 (p = 0 ,0 7 ) y a n g b e ra rti b a h w a a s u m s i A N O V A te rp e n u h i.H a s i l p e n g u j i a n h i p o t e s i s s a t u te r lih a t p a d a in te ra k s i a n ta r a p a r tis ip a s i a n g g a r a n d a n in te n s ita s k o m p e tis i p a s a r y a n g b e r n ila i p o s i t i f (F = 4 ,8 9 5 ) d a n s ig n ifik a n p a d a
p-value
d i b a w a h 0 ,0 5 (p = 0 ,0 3 3 ) s e h in g g a h ip o te s is s a tu te r d u k u n g . H a s il p e n g u jia n d a p a t d ilih a t p a d a T a b e l 3 . T e rd u k u n g n y a h ip o te s is s a tu m e n u n ju k a n b a h w a s a a t in te n s ita s k o m p e tis i p a s a r k u r a n g k e ta t, m a n a je r b a w a h a n y a n g b e r p a r tis ip a s i d a la m p e n y u s u n a n a n g g a r a n m u d a h m e n c ip ta k a n s e n ja n g a n a n g g a r a n . S e b a lik n y a , s a a t in te n s ita s k o m p e tis i p a s a r k e ta t, m a n a je r b a w a h a n y a n g b e r p a r tis ip a s i d a la m p e n y u s u n a n a n g g a r a n s u lit m e n c ip ta k a n s e n ja n g a n a n g g a r a n (n ila imean
s e n ja n g a n a n g g a r a n p a d a g ru p 3 le b ih b e s a r d a r ip a d a g ru p 4 , y a itu 3 ,7 2 2 > 3 ,4 2 8 , d a p a t d ilih a t p a d a T a b e l 4 ). H a s il p e n g u jia n h ip o te s is s a tu m e n g in d ik a s ik a n b a h w a s e m a k in r e n d a h in te n s ita s k o m p e tis i p a s a r, s e m a k in m u d a h m a n a je r b a w a h a n y a n g b e r p a r tis ip a s i d a la m p e n y u s u n a n a n g g a r a n u n tu k m e n c ip ta k a n s e n ja n g a n a n g g a r a n . D a la m k e ta tn y a p e r s a in g a n b is n is , m a n a je r a ta s a n d a p a t m e lib a tk a n b a w a h a n n y a u n tu k m e n y u s u n a n g g a r a n d a n k e s e m p a ta n b a w a h a n u n tu k m e la k u k a n s e n ja n g a n a n g g a r a n a d a la h k e c il. P e r s a in g a n y a n g k e ta t a n ta r H o te l m e m a c u m a n a je m e n H o te l u n tu k te ta p b e r ta h a n b a h k a n le b ih u n g g u l d e n g a n m e n a w a r k a n b e r b a g a i f a s ilita s u n ik . M a n a je m e n y a n g m e n y u s u n re n c a n a d a n a n g g a r a n a k a n le b ih k e c il k e m u n g k in a n m e la k u k a n s e n ja n g a n a n g g a r a n k a r e n a m e r e k a fo k u s p a d a r e n c a n a te rs e b u t.U n tu k m e n g in te r p r e ta s ik a n h a s il s ig n ifik a n s i in te ra k s i d u a a ra h , p a rtis ip a s i a n g g a r a n d a n
budget emphasis,
k e d u a n y a d id ik o to m is a s i b e r d a s a r k a n n ila imedian-
n y a u n tu k m e n d a p a tk a n e m p a t s u b s a m p e l te r p is a h d a ri s e n ja n g a n a n g g a r a n . P e n g u jia n y a n g m e n g g u n a k a n A N O V A h a r u s m e m e n u h i a s u m s i b a h w a v a ria b e l d e p e n d e n m e m ilik i v a r ia n s i y a n g s a m a d a la m s e tia p g ru p y a n g d ib e n tu k o le h v a ria b e l in d e p e n d e n k a te g o r i{homogeneity o f variance).
U n tu k m e n g u jihomogeneity o f variance
m e n g g u n a k a n u jilevenes test
m e n u n ju k a n b a h w a n ila iK E S I M P U L A N
H a sil p e n e litia n ini m e n d u k u n g h ip o te s is satu . P e n e litia n ini b e rh a sil m e n g k o n firm a s i p e n d a p a t Ik h s a n d a n A n e (2 0 0 7 ), y a itu h u b u n g a n a n ta ra p a rtis ip a si d a n s e n ja n g a n a n g g a ra n a d a la h p o s itif d a la m k o n d is i k e tid a k p a s tia n (s e p e rti in te n s ita s k o m p e tis i p a sa r) y a n g re n d a h . H a sil te m u a n in i m e n g in d ik a s ik a n b a h w a s e m a k in re n d a h in te n s ita s k o m p e tis i p a sa r, s e m a k in m u d a h m a n a je r b a w a h a n y a n g b e rp a rtis ip a s i d a la m p e n y u s u n a n a n g g a ra n u n tu k m e n c ip ta k a n s e n ja n g a n a n g g a ra n .
H a sil p e n e litia n ini ju g a m e n d u k u n g h ip o te s is d u a. P e n e litia n in i b e rh a s il m e n g k o n firm a s i h a sil p e n e litia n S c h if f d a n L e w in (1 9 7 0 ), L u k k a (1 9 8 8 ), d a n S u sa n to (2 0 0 7 ). H a sil te m u a n in i m e n g in d ik a s ik a n b a h w a s e m a k in tin g g i
budget emphasis,
s e m a k in tin g g i m a n a je r b a w a h a n y a n g b e rp a rtis ip a s i d a la m p e n y u s u n a n a n g g a ra n u n tu k m e n c ip ta k a n s e n ja n g a n a n g g a ra n . U n tu k m e m in im a lk a n te ija d in y a s e n ja n g a n a n g g a ra n , m a n a je r a ta s a n d a la m e v a lu a si k in e rja b a w a h a n n y a b e rd a s a rk a n p a d a k e te p a ta n a n ta r a a n g g a ra n d a n re a lisa s in y a .
P e n e litia n in i m e m ilik i b e b e r a p a k e te rb a ta s a n y a n g m u n g k in d a p a t m e n g g a n g g u h a sil p e n e litia n a n ta r a la in p e rta m a , p e n g u m p u la n d a ta d e n g a n m e n g g u n a k a n m e to d e su rv a i y a n g d ik irim k a n m e la lu i
mailing list
p a d ayahoo groups,
a d a k e m u n g k in a n d iisi o le h re s p o n d e n y a n g tid a k d ih a ra p k a n . H a l te rs e b u t d a p a t m e n ja d i k e le m a h a n d a la m p e n e litia n ini. K e d u a , p e n g a m b ila n s a m p e l p e n e litia n y a n g h a n y a b e ra sa l d a ri in d u s tri P e rh o te la n m e n y e b a b k a n k u ra n g b e rv a ria s in y a p e rs e p s i sa m p e l. S ifa t y a n g h o m o g e n in i a k a n m e m p e n g a ru h i h a sil p e n e litia n . K e tig a , m a n a je r p e rh o te la n y a n g m e m ilik i s is te m a n g g a ra n y a n g k u ra n g b a ik a d a k e c e n d e ru n g a n u n tu k tid a k b e rp a rtis ip a s i d a la m p e n e litia n ini. H a l in i te rb u k ti d e n g a n a d a n y a k u e s io n e r y a n g tid a k d ire sp o n .190 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192
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A c h y a ri, D id i. “ P e m a n f a a ta n I n te r n e t u n tu k R is e t d a n Im p lik a s i te r h a d a p R is e t A k u n ta n s i.”
Jurnal Ekonomi dan Bisnis Indonesia
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Journal o f Accounting Research
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Journal o f
Accounting Research
(1 9 8 2 ): 1 2 -2 7 .C a m m a n , C . “ E f fe c t o f th e U s e o f C o n tr o l S y s te m .”
Accounting, Organization and
Society
1 (1 9 7 6 ): 3 0 1 -3 1 3 .C h e n h a ll, R .H . a n d D . M o rris . “ T h e Im p a c t o f S tr u c tu re , E n v ir o n m e n t, a n d I n te r d e p e n d e n c e o n P e r c e iv e d U s e f u ln e s s o f M a n a g e m e n t A c c o u n tin g S y s te m s .”
The Accounting Review
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Management Accounting Systems Design and
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Performance
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International Accounting Issues,
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Busines Research Methods 8th.
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The Accounting
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6 8 , n o . 2 (1 9 9 3 ): 4 0 0 -4 1 0 .G o v in d a ra ja n , V. “ Im p a c t o f P a r tic ip a tio n in th e B u d g e ta r y P r o c e s s o n M a n a g e r ia l A ttitu d e s a n d P e r f o r m a n c e , U n iv e r s a lis tic a n d C o n tig e n c y P e r s p e c tiv e .”
Decision Sciences
17 (1 9 8 6 ): 4 9 6 -5 1 6 .P e rf o rm a n c e : a T e s t o f T h r e e -W a y I n te r a c tio n .”
Accounting, Organization
and Society
19, n o . 4 (1 9 9 4 ): 4 1 3 -4 2 6 .H ilto n , R o n a ld W .
M anagerial Accounting 4th.
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The Accounting Review
(1 9 8 1 ): 7 7 1 - 7 8 4 ._____ . “ R e lia n c e o n A c c o u n tin g P e r f o r m a n c e M e a s u r e s , T a s k U n c e r ta in ty a n d D y s f u n c tio n a l B e h a v io r: S o m e E x te n s io n .”
Journal o f Accounting Research
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Accounting, Organizations and Society
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Accounting,
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