KOMITMEN ORGANISASI DAN ASIMETRI INFORMASI SEBAGAI PEMODERASI PENGARUH KEJELASAN SASARAN ANGGARAN PADA SENJANGAN ANGGARAN
ABSTRACT: This study aimed to
examine the effect of budget goal clarity on budgetary slack and to determining
the commitment of organization and the information asymmetry in moderating
influence budget goal clarity on budgetary slack in the regional government of
Badung regency, research on 36 SKPD Badung. Sample selection is done by using
purposive sampling method. Total respondents 108 people consisting of 36 Chief
SKPD, 36 Head of Sub Division of General and Planning and 36 Head of
sub-section of Finance. Data collected through questionnaires. The analysis
technique used in this study is Moderated Regression Analysis. The study found
that the budget goal clarity negative influence on budgetary slack, commitment
organizational strengthening the influence of budget goal clarity on budgetary
slack, and information asymmetry weaken the influence of budget goal clarity on
budgetary slack.
KEYWORDS: budgetary slack,
budget goal clarity, organizational commitment, the asymmetry of information
Penulis: I Wayan Adi Wiguna, I
Wayan Pradnyantha Wirasedana
Kode Jurnal: jpakuntansidd160109
