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;
- Effect of Budgetary Participation on the Budgetary Slack with Information Asymmetry, Environmental Uncertainty, and Budget Emphasis as Variables Moderation
- THE EFFECT OF INFORMATION ASYMMETRY, BUDGET PARTICIPATION, AND INDIVIDUAL CAPACITY ON BUDGETARY SLACK BY ORGANIZATION CULTURE AS THE MODERATION VARIABLE (EMPIRICAL STUDY ON SKPD SOPPENG REGENCY)
- The Effect of Budget Participation on Budgetary Slack with Organizational Commitments and Love of Money as Moderation
- Moderation of Information Asymmetry, Self Esteem to the Effect of Participatory Budgeting on Budgetary Slack Government of South Sulawesi Province
- THE EFFECT OF BUDGETARY PARTICIPATION ON BUDGETARY SLACK USING BUDGETARY ETHICAL COMPLIANCE AS THE MEDIATING AND MODERATING VARIABLE
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.
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