PENINGKATAN KOMITMEN ORGANISASI MELALUI INFORMASI ASIMETRI, KETIDAKPASTIAN LINGKUNGAN DAN PARTISIPASI PENGANGGARAN SERTA DAMPAKNYA PADA TIMBULNYA SENJANGAN ANGGARAN (Studi Empiris pada Koperasi Karta Jaya Semarang)

Abstract

With the rapid change in the era of globalization, the Cooperative of Karta Jaya Semarang should be able to
compete and stay ahead in business so the managers are able to plan the budget carefully, as a result the cooperative
activities can be run in an integrated and focused to achieve the set goals. The underlying problem in Cooperatives of
Karta Jaya Semarang is that its budgetary slack occurred very significantly between the budget and the realization of
the existing operational costs.
The purpose of the study is to test empirically the effect of asymmetry information, uncertainty of the
environment and budgetary participation toward the budgetary slack through the organization's commitment at the
Cooperative of Karta Jaya Semarang. In this study, the population is 38 functional managers who work in several
branches in Cooperatives of Karta Jaya Semarang. Looking at the total population is only 38 respondents, so it is
eligible to serve all as a sample. Consequently, this research is called census research; it is because the terms of the
study area includes only areas or subjects that are very narrow. The statistical analysis in this study is a structural
equation modeling (SEM) and Partial Least Square method.
Based on test results, it shows that asymmetry information has no effect on the organization's commitment at
the Cooperative of Karta Jaya Semarang, meaning that the high asymmetry information performed by the managers of
cooperatives showed low support of managers for organizations that does not affect the strong commitment to the
organization. Environmental uncertainty negatively affects organizational commitment, meaning that the higher the
manager's inability to predict an uncertain of the environment, it suggests that managers' commitment to the
organization showed a decrease. Budgetary participation does not affect organizational commitment, which means that
the lower the involvement of managers in the preparation of the budget, it does not affect the manager's commitment to
the organization. Organizational commitment can be an intervening variable among asymmetry information and the
budgetary slack, environmental uncertainty and the budgetary slack as well as budgetary participation and the
budgetary slack. Organizational commitment negatively affects the budgetary slack.
Keywords: Asymmetry Information, environmental uncertainty and budgetary participation, organizational
commitment and budgetary slack