Peran Partisipasi, Skema Kompensasi, dan Kognitif Religiusitas Islam dalam menguatkan Sistem Budget Control
DOI:
https://doi.org/10.58812/jakws.v5i03.3933Kata Kunci:
Partisipasi, Kompensasi Berbasis Anggaran, Religiusitas Islam, Pengendalian Anggaran, Moderasi UsiaAbstrak
Tujuan - menguji pengaruh partisipatif anggaran, skema kompensasi berbasis anggaran dan kognitif religiusitas terhadap budget control dalam menunjang proses penganggaran di Kalla Group Makassar. Design/methodology/approach – Penelitian menggunakan 176 manajer sebagai responden di perusahaan Kalla Group yang tersebar pada 14 provinsi di Indonesia. Analisis data menggunakan teknik PLS SEM. Findings- Hasil menunjukkan bahwa partisipatif anggaran, skema kompensasi berbasis anggaran, dan kognitif religiusitas memiliki pengaruh langsung secara positif terhadap budget control. Selain itu, dapat dilihat bahwa faktor umur seseorang memoderasi penuh hubungan skema kompensasi berbasis anggaran terhadap budget control secara positif dan signifikan. Sehingga dapat dikatakan bahwa keberadaan variabel tersebut merupakan penguat terhadap meningkatnya sistem budget control dalam perusahaan. Practical implications – Penelitian memberikan bukti empiris tentang pengaruh partisipatif anggaran, skema kompensasi berbasis anggaran dan kognitif religiusitas terhadap penguatan sistem budget control. Konsep tersebut dapat diterapkan dalam sistem penganggaran pada perusahaan syariah, perbankan syariah, dan maupun perusahaan umum yang mengadopsi nilai-nilai religius dalam bisnisnya. Originality/value – Penelitian memberikan bukti secara empiris bahwa faktor kognitif religiusitas islam dan faktor lingkungan Individu sperti faktor model partisipasi anggaran dan skema berbasis anggaran dapat menguatkan sistem budget control dalam menunjang efektivitas sistem penganggaran perusahaan. Sekaligus menjelaskan pengaruh tingkat umur seseorang dalam menguatkan skema kompensasi berbasis anggaran. Secara empirik juga mengklarifikasi perbedaan hasil penelitian terdahulu tentang pengaruh partisipatif budgeting dan skema kompensasi terhadap budget control.
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