Effect of Budgetary Participation on the Budgetary Slack with Information Asymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation
Journal: THE INTERNATIONAL JOURNAL OF BUSINESS MANAGEMENT AND TECHNOLOGY (Vol.4, No. 2)Publication Date: 2020-04-30
Authors : Dito Aditia Darma Nasution;
Page : 113-120
Keywords : Budget Emphasis; Budgetary Participation; Budgetary Slack; Information Asymmetry; Environmental Uncertainty;
Abstract
The objective of this study is to examine the influence of budgetary participation on budgetary slack. The moderating effects of information asymmetry, environmental uncertainty and budget emphasis are also being identified on the relationship between budgetary participation and budgetary slack. The population in this study is 27 SKPD (regional working unit) in the government of South Sulawesi Province, with the number of respondents are as many as 105. Research data is collected using census sampling method and analyzed with Moderated Regression Analysis (MRA). The results shows that the budgetary participation has a positive and significant impact on budgetary slack. Meanwhile, the information asymmetry and environmental uncertainty are unable to moderate the relationship between budgetary participation on budgetary slack. In the other hand, budget emphasis is proved to moderate the relationship between the budgetary participation on the budgetary slack.
Other Latest Articles
- Empowerment-Based of Mosque Finance Management Model to Increase The Ummah’s Economy
- A PATH ANALYSIS MODEL ON ORGANIZATIONAL PERFORMANCEAMONG CREDIT COOPERATIVES
- STRUCTURAL EQUATION MODEL ON JOB SATISFACTION AMONG BUSINESS PROCESS OUTSOURCING EMPLOYEES IN REGION XI
- THE SOCIAL & ECONOMICAL IMPACT OF GST ON INDIAN ECONOMY
- A study on the salaries of employees in manufacturing enterprises in Hanoi, Vietnam
Last modified: 2021-08-03 19:59:53