Commitment in the Preparation of Apbdes to Budgetary Slack 164

demands of the community to the order of state and government implementation It is a

signal that has developed democratic life in a country, because of the need for people to

get better and responsive services. Law No. 6 of 2014 on Villages explains that the

village is a unitary legal community that represents the boundaries of the territory

authorized to regulate and manage government affairs, the interests of the local

community based on community initiatives, rights of origin, and/ or traditional rights

recognized and respected in the system of government of the Unitary State of the

Republic of Indonesia. In this Law the village is given the trust to organize and take care

of its own village independently without the need to be burdened again with various

duties and government affairs of superiors who sometimes burden the village itself.

Village Revenue and Expenditure Budget (APBDes).

APBDes is the village government's annual financial plan that contains all village

revenues and village spending. The position of the village government as one of the

existing government institutions in Indonesia and has an important role in improving the

welfare of the community is realized through village development programs. The

preparation of APBDes on the village government must really focus its purpose for the

welfare of the people not only to realize personal interests or groups alone, because the

purpose of the budget that is arranged will appear more the purpose of the budget itself

(personally) than the more general goal that is for the welfare of the community. This is

in accordance with the opinion (Mowen, Hansen, & Heitger, 2016) which states that

proposers and those who receive budget proposals. The problem that can occur in the

process of budgeting is the emergence of budgetary slack. Budgeting is dysfunctional

behavior, which is behavior that is intentionally done and has the potential to harm the

organization / individual in the organization. Budgeting occurs when budgeters

deliberately shrink their productivity capabilities and report the amount of budget

exceeding the organization's actual resources (Yasa, Diatmika, AK, & Prayudi, 2018).

Budgetary slack is usually done by increasing costs or lowering revenue from what

should be, so that the budget is easily achieved (Merchant in Yasa, 2018). There are

factors that affect budget spending including budget participation, information asymmetry

and organizational commitment.

Another condition that can also trigger the occurrence of budgetary slack is the

existence of information asymmetry. Information asymmetry is a condition if the

principal / superior does not have enough information about the performance of agents /

subordinates both in actual performance, motivation, and goals so that superiors cannot

determine the contribution of subordinates to the actual results of the company or

organization (Anthony & Govindarajan, 2009).

The organization's commitment affects the budget. Because the goals of an

organization will be achieved, if the organization has a high commitment, then the vision

or mission of the organization's budget will be achieved. However, if the organization has

organization in order for the organization's goals to be achieved.

Waigete District is one of the sub-districts located in Sikka Regency. Waigete

District has 9 villages namely Pogon Village, Egon Village, Nangatobong Village, Runut

Village, Wairterang Village, Watudiran Village, Aibura Village, Wairbleler Village and

Hoder Village. These 9 villages are autonomous villages that get village funds budget,

both sourced from the state budget (APBN), APBD and the original income of the village

with the total budget every year has increased.

Indications of a new budgetary slack can be assessed when the budget is realized.

Events that often occur in the field show that subordinates in setting budgets often occur

differences, where the cost budget set in the preparation of the budget is greater than the

Commitment in the Preparation of Apbdes to Budgetary Slack 166

are descriptive statistics, data quality tests consisting of validity tests and reliability tests,

multiple linear regression analysis, and hypothesis tests consisting of t (partial) tests, F

tests (simultaneous) and determination coefficient (R2) tests. The double linaer equation

used in the study is according to (Sugiyono, 2019) namely:

Y = a + b

X

+ b

X

Where

Y = budgetary slack

A = Constant, intersecting lines on the X Axis

b

b

b

: regression coefficient X Variable

valid. This test uses a significance level of 5% or 0.05 and the number of samples used in

this study as much as (n) = 45, then the known value of rtabel is 0.294.

valid if the value r calculates > 0.294 (r table). It is known that the entire value of r

calculates > 0.294 (r table). It was concluded that all statements were valid.

Reliability tests are conducted to see if a person's answers are consistent over

time regarding the questions asked. This test is done by calculating the Cronbach Alpha

gives cronbach's alpha value above 0.6 (Ghozali, 2018).

regression analysis is done when the number of independent variables is at least 2. The

results of multiple linear regression analysis can be seen in Table 3.

Table 2 Multiple Linear Regression Test Results

Commitment in the Preparation of Apbdes to Budgetary Slack 168

The linear regression coefficient value of the organizational commitment variable

is 0.076. This indicates that if the organization's commitment rises by one unit with

another independent variable record is considered constant it will increase the budgetary

slack by 0.076.

The partial hipótesis test shows how far the influence of individually free

variables has on bound variables. Based on the partial test results the budget participation

variable (X1) has a signification rate of 0.369 > 0.05 and a calculated value of the budget

participation variable (X1) -0.909 < t table 2.020, where 2.020 is a table t with the

formula t table = t (a/2; n-k-1) where the value a = 0.05 : 2 = 0.025, n = 45, k = 3-1, so

The organizational commitment variable (X3) has a signification rate of 0.715 <

0.05 and a calculated t value of the information asymmetry variable (X2) of 0.368 < t

table 2.020. This means that the organization's commitment (X2) has no effect on

budgetary slack (Y), thus the hypothesis (H3) is rejected.

The results of simultaneous hypothesis testing showed that the F

value of

18.897 with the value of F

is 2.81 so that the value of F

and the significance level of 0.000 < 0.05, it can be concluded that the variables of budget

participation (X1), information asymmetry (X2) and organizational commitment (X3)

together or simultaneously affect budgetary slack (Y).

Regression analysis results show that the Adjusted R Square value is 0.550 or

hypothesis of budget participation in the preparation of APBDes has an effect on

budgetary slack rejected. The results of this study show that budget participation in the

preparation of APBDes did not trigger subordinates to create slack on the budget that was

prepared. The increase or decrease in slack depends on the extent to which the individual

is more self-interested or working in the interests of his or her organization which is the

self-actualization of the level of commitment that a subordinate has. That is, if there is no

conflict of interest between subordinates and superiors in an organization, then the

implementation of budgeting participation will likely not cause slack with the

organization's budget. This happens because although there are indications that budgeting

participation will affect budgetary slack but in the preparation of APBDes in villages in

in deciding together with the budget committee on the series of future activities that will

be pursued by the operating managers in achieving budget targets. The results of this

study are in line with the results of research conducted by (Meirina & Afdaluddin, 2018)

and (Putra & Mintoyuwono, 2019), which stated that budget participation had no effect

on budget slack. But not in line with the results of research conducted by

(Siswiraningtyas & Yuhertiana, 2021), which states that budget participation has an effect

on budget constraints.

The results of the second hypothesis (H2) test showed that information

organizational goals to superiors. So, it can be said that there is an information

asymmetry between budget implementers in the preparation of village APBDes in

Waigete District, Sikka Regency.

The results of this study are reinforced by Dunk's opinion in (Putranto, 2012)

which states information as a state that occurs if the information that subordinates have

about the unit for which he is responsible is better than information about it owned by his

superiors. So, when the subordinate's information is better than the superior, the

subordinate will declare a lower target than is possible to achieve. The results of this

study are in line with research conducted by (MELASARI & NISA, 2020) and (Meirina

& Afdaluddin, 2018), which states that information asymmetry has an effect on budget

and tend to strive to meet personal interests. Individuals with high organizational

commitment will use the information they have to create a relatively more precise budget.

. The existence of a high organizational commitment will be able to avoid budget

constraints. In the preparation of village APBDes in Waigete District, Sikka Regency and

based on research data that the village government in Waigete District, Sikka Regency

has a high organizational commitment so as not to trigger subordinates to create slack on

the budget compiled. The results of this study are reinforced by the agreement of Robbins

and Judge (2007) organizational commitment is a situation in which an individual sides

with the organization and his or her goals and desire to maintain his or her membership in

the organization. The results of this study are in line with research conducted by Putra

Commitment in the Preparation of Apbdes to Budgetary Slack 170

The results of the fourth hypothesis (H4) test showed that budget participation,

information asymmetry and organizational commitment simultaneously had an effect in

the preparation of APBDes against budgetary slack. Thus, the hypothesis of budget

participation, information asymmetry and organizational commitment simultaneously

affects the preparation of APBDes against budgetary slack received. In this case budget

participation, information asymmetry and organizational commitment together can affect

the occurrence of budgetary slack. Where, if the high participation of the budget in the

asymmetry where, subordinates have more information from superiors so that

subordinates take the decision to provide biased information by making the budget

relatively easy to achieve, thus causing budgetary slack.

The results of this study also stated that organizational commitment is also a

trigger for budgetary slack. Goals in an organization will be achieved when each

individual has a high organizational commitment. Conversely, individuals with low

organizational commitment will tend to have low attention to organizational achievement

and tend to strive to meet personal interests. Individuals with high organizational

commitment will use the information they have to create a relatively more precise budget.

The existence of high organizational commitment will be able to avoid budget gaps

the preparation of APBDes together affect budgetary slack by 55%, while the remaining

45% is influenced or explained by other factors outside of this study such as, clarity of

budget goals, locus of control, organizational culture, budgetary control, individual

capacity and self esteem.

Based on the results of this study, it is expected that the village government in

Waigete District, Sikka Regency in the process of preparing and implementing the budget

needs to pay attention to things that can cause budgetary slack such as, budget

participation, information asymmetry and organizational commitment in the preparation

of APBDes in order to create budgets and financial management that is economical,

efficient and effective for the welfare of the community.

Based on the formulation of the problem, the purpose, the theoretical foundation,

hipótesis and the results of the tests conducted, it can be concluded that budget

participation in the preparation of village APBDes in Waigete District, Sikka Regency

has no effect on budgetary slack. This means that if there is no conflict of interest

between subordinates and superiors in an organization, then the implementation of

budgeting participation will likely not cause slack with the organization's budget.

Asymmetry of information in the preparation of village APBDes in Waigete District,

Sikka Regency affects budgetary slack. This means that subordinates have more

information that can be used for decision making related to the budget than superiors, so

that when in determining the budget subordinates or employees will provide more

information in accordance with their field of work and their respective interests in order

to achieve organizational goals to superiors. The organization's commitment in the

effect rate of independent variables simultaneously on dependent variables by 55% while

the remaining 45% was influenced or explained by other variables outside the study such

as clarity of budget goals, locus of control, organizational culture, budgetary control,

individual capacity and self esteem.

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