PENGARUH ASIMETRI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KESENJANGAN ANGGARAN
ABSTRACT: The relationship
between budgetary participation and budgetary slack has been examined in
several accounting studies with conflicting results. The conflicting result may
reflect the influence of moderating variables. Using a contingencyapproach,
this study examines the moderating effects of information asymmetry and organizational
commitment on the relationship between budgetary participation and budgetary
slack.The subjects of this study are responsibility centre managers of go
publiccompanies that are located in Sumatera Utara. Mailed questionnaires were
used to collect data. Purposive sampling method used in this study with
response rate 53,5% or 61 of 114 questionnaires were sent to responsibility
centre managers. Moderated Regression Analysis (MRA) was used to ascertain the
moderating effect in the research model. Analysis were based on the responses
of 56 responsibility centre managers.
Analysis of interactions between information asymmetry, organizational commitment
and budgetary participation offered two interesting findings. First, nosiqnificant
interactive effect between information asymmetry and budgetary participation
were found to have affected budgetary slack. Second, no siqnificant interactive
effect between organizational commitment and budgetary participation were found
to have affected budgetary slack
KEYWORDS: Ekonomi, Jurnal.
Online, Akuntansi, Berita, Contingency approach, budgetary participation,
budgetary slack, information asymmetry, organizational commitment
Penulis: Hafsah
Kode Jurnal: jpakuntansidd080092
