Peran Moderasi Organizational Citizenship Behavior dalam Pengelolaan Anggaran pada PT Pindad (Persero)
DOI:
https://doi.org/10.33603/jibm.v4i2.4143Keywords:
partisipasi anggaran, senjangan anggaran, organizational citizenship behaviorAbstract
Abstract. It is feared that the formulation of the budget that is not optimal will have an impact on the budget management process. Budget management has to do with budget participation and budgetary slack. To overcome this, organizational citizenship behavior (OCB) is felt to have a correlation in budget participation so that it can reduce the emergence of budget gaps. Based on this, this study aims to analyze the impact of budget participation on budgetary slack and the role of OCB in it at PT Pindad (Persero). The research method used is a survey method with descriptive verification type, with a total population of 30 people and the research sample is the entire population. The data used are primary data in the form of a questionnaire processed with the help of SPSS. The results show that budget participation has no significant effect on budgetary slack, and OCB cannot moderate budgetary participation on budgetary slack.
Keywords: budget participation; budgetary slack; organizational citizenship behavior
Abstrak. Penyusunan anggaran yang tidak optimal dikhawatirkan akan berimbas pada proses pengelolaan anggaran. Pengelolaan anggaran memiliki kaitan dengan partisipasi anggaran dan senjangan anggaran. Untuk menanggulangi hal tersebut organizational citizenship behavior (OCB) dirasa memiliki korelasi dalam partisipasi anggaran sehingga dapat mengurangi timbulnya kesenjangan anggaran. Berdasarkan hal tersebut maka penelitian ini bertujuan untuk menganalisis dampak partisipasi anggaran terhadap senjangan anggaran dan peran OCB didalamnya pada PT Pindad (Persero). Metode penelitian yang digunakan adalah metode survey dengan tipe penelitian deskriptif verifikatif, dengan jumlah populasi sebanyak 30 orang dan sampel penelitian merupakan keseluruhan populasi. Data yang digunakan adalah data primer berupa kuesioner yang diolah dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa partisipasi anggaran tidak berpengaruh signifikan terhadap senjangan anggaran, serta OCB tidak dapat memoderasi partisipasi anggaran terhadap senjangan anggaran.
Katakunci: partisipasi anggaran; senjangan anggaran; organizational citizenship behavior
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