TINJAUAN LITERATUR Partisipasi dan Senjangan Anggaran

PADA HUBUNGAN ANTARA PARTISIPASI

DAN SENJANGAN ANGGARAN

Yulius Kurnia Susanto

Sekolah Tinggi Ilmu Ekonomi Trisakti y u liu s @ s tie tr is a k ti.a c .id

Abstract

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

PENDAHULUAN

P e ru b a h a n - p e r u b a h a n te r ja d i d a la m lin g k u n g a n b is n is y a n g m e lip u ti perubahan

g lo b a lis a s i m e n g a k ib a tk a n o r g a n is a s i u n tu k te r u s b e r k e m b a n g d a la m m e n c a p a i tu ju a n o r g a n is a s i d i te n g a h - te n g a h p e r s a in g a n b is n is y a n g s e m a k in k e ta t. P e r s a in g a n b is n is y a n g s e m a k in k e ta t m e n u n tu t m a n a je m e n o rg a n is a s i u n tu k m a m p u m e n ja m in u s a h a o r g a n is a s i b e rja la n d e n g a n b a ik , te ta p b e rta h a n d a n te r u s b e r k e m b a n g . S a la h s a tu

te k n o lo g i

produksi dan

te k n o lo g i

in f o r m a s i s e r ta

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 menanamkan rasa 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. K e tid a k k o n s is te n a n p e n e litia n te r s e b u t m e n u r u t G o v in d a r a ja n (1 9 8 6 ) m e m u n g k in k a n d ila k u k a n p e n d e k a ta n k o n tin je n s i ( contingency theory) u n tu k m e n g e v a lu a s i k e tid a k p a s tia n b e rb a g a i f a k to r k o n te k s tu a l y a n g d a p a t m e m p e n g a r u h i

Susanto, Intensitas K om petisi Pasar dan Budget Emphasis pada 179

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

TINJAUAN LITERATUR

Partisipasi dan Senjangan Anggaran

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

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 ). P e n e liti la in m e n g a ta k a n b a h w a p a rtis 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 n e g a tif , s e m a k in tin g g i 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 e m a k in k e c il s e n ja n g a n a n g g a r a n . H a l in i d id u k u n g o le h O n s i (1 9 7 3 ) y a n g m e n g a ta k a n b a h w a s e n ja n g a n a n g g a r a n m e n u r u n s e ja k p 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 r a n m e n g a r a h p a d a k o m u n ik a s i p o s itif. 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 ) , m e m b e r ik a n s im p u la n b a h w a p a r tis ip a s i a n g g a r a n m e n g u r a n g i re s p o n m e m p e r ta h a n k a n d iri (defense response ) s e p e rti p e n c ip ta a n s e n ja n g a n

a n g g a ra n .

180 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192

Pendekatan Kontinjensi

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 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

PENGEMBANGAN HIPOTESIS

Intensitas Kompetisi Pasar pada Hubungan Antara Partisipasi Anggaran

dan Senjangan Anggaran

P e n e litia n y a n g m e n g u ji p e n g a r u h k e tid a k p a s tia n (s e p e r ti in te n s ita s k o m p e tis i p a s a r ) a ta s s is te m p e n g e n d a lia n m a n a je m e n te la h b a n y a k d ila k u k a n , te r u ta m a d ih u b u n g k a n d e n g a n b e rb a g a i d im e n s i s is te m p e n g a n g g a r a n , s e p e rti p a r tis ip a s i ( G o v in d a r a ja n 1 9 8 6 ), p e n y u s u n a n s a s a ra n a n g g a r a n ( H ir s t 1 9 8 1 ) d a n k in e r ja m a n a je r ia l (G u l d a n C h ia 1 99 4 ). M e n u r u t Ik h s a n d a n A n e ( 2 0 0 7 ) 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 a d a la h p o s i t i f 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 s a r) y a n g re n d a h . S e o ra n g 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 m e n y u s u n a n g g a r a n d a n m e n g h a d a p i in te n s ita s k o m p e tis i

Susanto, Intensitas K om petisi Pasar dan Budget Em phasis pada 181

Kurang ketatnya intensitas kompetisi pasar menyebabkan manajer

bawahan yang berpartisipasi dalam

penyusunan

anggaran

dapat

menciptakan senjangan anggaran.

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:

Gambar 1

Intensitas Kompetisi Pasar dan

Budget Emphasis

pada Hubungan Antara Partisipasi Anggaran dan Senjangan Anggaran

Penggunaan Anggaran untuk Evaluasi Kinerja {Budget Emphasis) pada

Hubungan Antara Partisipasi Anggaran dan Senjangan Anggaran

S c h if f d a n L e w in (1 9 7 0 ) m e n y a ta k a n b a h w a m a n a je r b a w a h 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 k a r e n a d ip e n g a r u h i o le h k e in g in a n d a n k e p e n tin g a n p rib a d i s e h in g g a a k a n m e m u d a h k a n p e n c a p a ia n ta r g e t a n g g a r a n , te r u ta m a j i k a p e n ila ia n k in e r ja m a n a je r d ite n tu k a n b e r d a s a r k a n p e n c a p a ia n a n g g a r a n (budget emphasis ). U p a y a in i d ila k u k a n d e n g a n m e n e n tu k a n p e n d a p a ta n y a n g te r la lu r e n d a h d a n b ia y a y a n g te r la lu tin g g i. H a l in i s e s u a i d e n g a n h a s il p e n e litia n L u k k a ( 1 9 8 8 ) d a n S u s a n to (2 0 0 7 ) y a n g m e n y e b u tk a n b a h w a m a n a je r b a w a h a n y a n g k in e r ja n y a d ie v a lu a s i

d e n g a n in fo r m a s i a k u n ta n s i s e p e rti a n g g a r a n d a n ik u t s e r ta d a la m p e n y u s u n a n

a n g g a r a n m a k a te r b u k a k e s e m p a ta n b a g i m a n a je r b a w a h a n u n tu k m e la k u k a n p e r ila k u

y a n g m e n y im p a n g s e p e rti 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 . J ik a p e m b e r ia n reward

182 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:

Tingginya budget emphasis menyebabkan manajer bawahan yang ber­

partisipasi dalam penyusunan anggaran dapat menciptakan senjangan

anggaran.

METODE PENELITIAN

Pemilihan Sampel dan Pengumpulan Data

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 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

d a e r a h J a k a r ta s e c a ra purposive. Purposive sampling

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 in i m e n g g u n a k a n in te r n e t u n tu k p e n g u m p u la n d a ta d e n g a n j a la n m e n y e b a r k a n k u e s io n e r m e la lu i electronic-mail

d a n p e r n a h d ip r a k tik k a n d a la m

Susanto, Intensitas Kom petisi Pasar dan Budget Em phasis pada 183

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 .

Definisi Operasional dan Pengukuran Variabel

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.la likert 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

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

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

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 la likert. 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

Budget emphasis

a d a la h p e n ila ia n k in e r ja m a n a j e r b e r d a s a r k a n p e n c a p a ia n

a n g g a r a n . V a ria b e l budget emphasis y a n g d ig u n a k a n d a la m p e n e litia n in i p e r n a h

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 n budget emphasis yang

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 n budget 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 a item in s tru m e n d e n g a n tu ju h p o in s k a la likert 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 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 ).

d e n g a n tu ju h p o in s k a la likert

Uji Validitas dan Reliabilitas

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 i eigenvalue-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 n rule o f thumb. U ji re lia b ilita s a ta u k o n s is te n s i in te rn a l b e rtu ju a n u n tu k m e n g e ta h u i s e ja u h m a n a p e n g u k u r a n y a n g te la h d ila k u k a n d a la m p e n e litia n in i d a p a t d ip e r c a y a a ta u

d ia n d a lk a n . K o n s is te n s i h a s il p e n g u k u r a n m e n g in d ik a s ik a n b a h w a in s tru m e n

Susanto, Intensitas Kom petisi Pasar dan Budget Em phasis pada 185

te r s e b u t d a p a t b e k e r ja d e n g a n b a ik p a d a w a k tu y a n g b e r b e d a d a n s itu a s i y a n g b e r b e d a ( C o o p e r d a n S c h in d le r 2 0 0 3 ). U ji r e lia b ilita s d ila k u k a n d e n g a n c a r a m e n g h itu n g n ila i cronbach alpha

d a ri m a s in g - m a s in g in s tr u m e n d a la m s u a tu v a r ia b e l. N ila i cut o ff u n tu k m e n e n tu k a n r e lia b ilita s s u a tu in s tr u m e n a d a la h n ila i cronbach alpha le b ih

d a ri 0 ,5 ( N u n n a lly 1 9 6 7 ). H a s il u ji v a lid ita s d a n r e lia b ilita s m e n u n ju k a n b a h w a d a ta y a n g d ig u n a k a n d a la m p e n e litia n in i v a lid ( a k u r a t) d a n r e lia b e l ( d a p a t d ia n d a lk a n ) y a n g d a p a t d ilih a t p a d a T a b e l 1.

Tabel 1 Hasil Uji Validitas dan Reliabilitas

Cronbach Alpha

K a iser’s M S A Loading

Partisipasi Anggaran

0,771-0,953 Intensitas Kompetis. Pasar*

Budget Emphasis

0,647-0,866 Senjangan Anggaran

0,438-0,819 *Ada satu

item pertanyaan yang di -drop karena memilki dua

fa cto r louding lebih dari 0,4

HASIL PENELITIAN

H a s il s ta tis tik d e s k r ip tif d a p a t d ilih a t p a d a T a b e l 2 . D a ri lim a p u lu h lim a k u e s io n e r y a n g d a p a t d io la h s e b a n y a k e m p a t p u lu h e m p a t k u e s io n e r d a n s is a n y a s e b e la s k u e s io n e r d i -drop k a r e n a p e n g is ia n k u e s io n e r y a n g tid a k le n g k a p . P a r a re s p o n d e n m e n ja w a b in s tr u m e n tid a k te r la lu tin g g i a ta u te r la lu r e n d a h d a p a t

d ilih a t d a ri n ila i mean y a n g tid a k te r la lu j a u h d a ri n ila i median.

V a ria b e l s e n ja n g a n

a n g g a r a n m e m ilik i n ila i actual range y a n g tid a k te r la lu ja u h a n ta r a s a tu d a n lim a k o m a d u a p u lu h lim a d a n b e r d is tr ib u s i n o rm a l ( Kolmogorov-Smirnov Z 0 ,9 4 4 sig .

Tabel 2

Statistika Deskriptif Rata-

Jarak Jarak Variabel

Deviasi

Nilai

Aktual teoritis Partisipasi Anggaran

1-6,33 1-7

Intensitas Kompetisi Pasar

1,88-5,88 1-7 Budget Emphasis

1,2-6,6 1-7

Senjangan Anggaran

1-5,25 1-7

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 ji homogeneity o f variance m e n g g u n a k a n u ji levene’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 a p-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.

Hasil pengujian hipotesis satu

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

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

p-value

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 i mean 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

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 anggaran dan

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 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 ji

homogeneity o f variance m e n g g u n a k a n u ji levenes test m e n u n ju k a n b a h w a n ila i

F 3 40 s e b e s a r 0 ,1 3 7 d a n tid a k s ig n ifik a n p a d a p-value

0 ,0 5 ( p = 0 ,9 3 8 ) 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.

Susanto, Intensitas Kompetisi Pasar dan Budget Em phasis pada 187

Tabel 3

Tests o f Between-Subjects Effects

(Intensitas Kompetisi Pasar)

F-Ratio p-value K o n stan ta

Pengaruh

df Mean Square

0,058 P a rtisip asi an g g aran

3,81 C

0,952 In ten sitas k o m p etisi p asar

0,312 In fo rm asi SA M x Inten sitas 1

k o m p etisi p asar 0,033 Corrected model

Adjusted R 2= 0,148

Tabel 4

Nilai Rata-rata, Deviasi Standar dan Frekuensi Senjangan Anggaran untuk Partisipasi Anggaran yang Tinggi/Rendah dan Intensitas Kompetisi

Pasar yang Tinggi/Rendah

Intensitas kompetisi pasar Intensitas kompetisi pasar

rendah

tinggi

(G ru p 1) Yb = 2 ,9 0 0 0

Partisipasi anggaran

(G ru p 2 )Ybs= 4 ,2045

SYbs= 1,1498

yang rendah

Partisipasi anggaran

(G rup 3) Ybs = 3,722

(G ru p 4 ) Ybs = 3,428

yang tinggi

1,2535 n = 9 n = 14

b s = sen jan g an ang garan

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 anggaran dan budget emphasis y a n g b e r n ila i p o s i t i f ( F - 7 ,4 7 2 ) 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 0 9 ) y a n g te r lih a t p a d a T a b e l 5 s e h in g g a h ip o te s is d u a te r d u k u n g . T e r d u k u n g n y a h ip o te s is d u a m e n u n ju k a n b a h w a s a a t budget emphasis tin g g i, 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 c e n d e r u n g 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 b a lik n y a , s a a t budget emphasis re n d a h ,

Hasil pengujian hipotesis dua

m a n a j e 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 c e n d e r u n g u n tu k tid a 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 ( lih a t n ila i mean s e n ja n g a n a n g g a r a n p a d a g ru p 4 le b ih b e s a r d a r ip a d a g ru p 3 , y a itu 3 ,9 5 3 > 2 ,6 0 7 lih a t T a b e l 6 ). H a s il

188 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192

p e n g u jia n h ip o te s is d u a 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 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 . M a n a je r b a w a h a n y a 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 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 k a r e n a d ip e n g a r u h i o le h k e in g in a n d a n k e p e n tin g a n p rib a d i s e h in g g a a k a n m e m u d a h k a n p e n c a p a ia n ta r g e t a n g g a r a n , te r u ta m a j i k a p e n ila ia n k in e r ja m a n a je r d ite n tu k a n b e r d a s a r k a n p e n c a p a ia n a n g g a r a n (budget emphasis). U n tu k te ta p d a p a t b e rta h a n d a n u n g g u l

d a ri H o te l la in n y a , M a n a je m e n H o te l m e n a w a r k a n b e rb 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 r e n c a n a d a n a n g g a r a n a k a n le b ih b e s a r 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 a p a b ila k in e r ja m e r e k a d in ila i b e r d a s a r k a n re n c a n a

d a n a n g g a r a n te rs e b u t.

Tabel 5

Tests o f Between-Subjects Effects {Budget Emphasis)

Mean

Pengaruh

df Square

F-Ratio p-value

3,531 0,068 Partisipasi anggaran

Budget emphasis

0,277 0,601 Informasi SAM x

budget emphasis

Corrected model

Adjusted R2= 0,187

Tabel 6

Nilai Rata-rata, Deviasi Standar dan Frekuensi Senjangan Anggaran untuk

Partisipasi Anggaran yang Tinggi/Rendah dan Budget Emphasis

yang Tinggi/Rendah Budget Emphasis Rendah

Budget Emphasis Tinggi

(Grup 1)

Partisipasi anggaran yang Yb

(Grup 2)

Ybs = 2,9583

Partisipasi anggaran yang (Grup 3)

Ybs =2,6071 (Grup 4) Ybs =3,9531

tinggi

Sm = U04570

n = 16

bs = sen jan gan anggaran

Susanto, Intensitas K om petisi Pasar dan Budget Emphasis pada 189

KESIMPULAN

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 pada yahoo 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 . P e n e litia n y a n g a k a n d ila k u k a n b e rik u tn y a d ih a ra p k a n d a p a t m e m p e rb a ik i k e te r b a ta s a n p e n e litia n in i d e n g a n m e m p e rtim b a n g k a n b e b e r a p a fa k to r a n ta r a la in p e rta m a , m o d e l p e n e litia n d a p a t m e n je la s k a n v a ria si s e n ja n g a n a n g g a ra n s e b e s a r

1 4 ,8 % (lih a t adjusted R 2 u n tu k in te n sita s k o m p e tis i p a s a r p a d a T a b e l 3 ) d a n 1 8 ,7 % (lih a t adjusted R 2 u n tu k budget emphasis p a d a T ab e l 5). H a l in i m e n u n ju k a n b a h w a m a s ih a d a v a ria b e l la in y a n g d a p a t m e n je la s k a n te rja d in y a s e n ja n g a n a n g g a ra n s e la in p a rtis ip a s i a n g g a ra n , in te n s ita s k o m p e tis i p a s a r d a n budget emphasis.

C o n to h v a ria b e l la in a d a la h information asymmetry (D u n k 1 9 9 3 ) d a n locus o f control (C h o n g d a n

E g g le to n 1996). K e d u a , p e rlu n y a s a m p e l y a n g b e rb e d a y a n g tid a k h a n y a m e n g a m b il s a m p e l d a ri in d u s tri P e rh o te la n , te ta p i j u g a in d u s tri ja s a d a n d a g a n g . K e tig a , m e la k u k a n su rv a i d e n g a n w a w a n c a r a la n g s u n g te rh a d a p m a n a je r P e rh o te la n , s e h in g g a d a p a t

d ip e ro le h re s p o n d e n d a n tin g k a t re s p o n y a n g b e n a r-b e n a r d ih a ra p k a n .

190 Jurnal Akuntansi dan Keuangan Indonesia, D esem ber 2009, Vol. 6, No. 2, hal 177 - 192

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