A PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI, KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI (Stu

PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI

  • Yulaikah Universitas Faletehan

Abstract

  This study aimed to examine the effect of budget participation toward budgetary slack with two moderating variables,namely: information asymmetry and organization commitment. Inconsistencies in previous studies on the effect ofbudget participation toward budgetary slack was become motivation in this study. Data were collected using a questionnaire to local govermment’s Unit /OPD at the Province of Banten. Respondents was selected by purposive sampling method in which officers involved in the budgeting process, of the 105 distributed   questionnaires,  80 questionnaires were returned. The analysis method employs variant-based SEM using Smart PLS 3.0. The research instrument has passed the tast of validityand reiability. The result showed that budget participation has in influence on budgetary slack. This research  my prove interaction with information asymmetry budget participation, has negative effect while the organization commitment significantly budget participation on information asymmetry can  improve budgetary slack, otherwise commitment organization reduce budgetary slack.

Keywords:  Budget Participation; Information Asymmetry; Organization Commitment; Budgetary Slack

Published
2020-08-31