Laporkan Masalah

PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP BUDGETARY SLACK DENGAN ASIMETRI INFORMASI DAN BUDGET EMPHASIS SEBAGAI VARIABEL PEMODERASI (Studi Kasus Pada Pemerintah Daerah Kabupaten Sleman)

Tasya Agita Budy, Dr. Mahfud Sholihin, M.Acc.,

2013 | Tesis | S2 Ilmu Akuntansi/Akuntansi Terapan

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This study aimed to examine the effect of budgetary participation on budgetary slack with information asymmetry and budget emphasis as a moderating variable in the Local Government of Sleman. The sample used in this study were 67 people working in 15 SKPD in Sleman district. Sample selection method using purposive random sampling. The results of this research suggest that budgetary participation has a positive effect against budgetary slack. Information asymmetry to moderate the relationship between budgetary participation and budgetary slack. Budget emphasis does not moderate the relationship between budgetary participation and budgetary slack.

Kata Kunci : Budgetary Participation, Budgetary Slack, Information Asymmetry, Budget Emphasis.


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