PENGARUH ASIMETRI INFORMASI, LOCUS OF CONTROL, NILAI PERSONAL DAN SISTEM IMBALAN TERHADAP TERJADINYA BUDGETARY SLACK
ABSTRACT: The purpose of this
study to determine the effect of information asymmetry, locus of control,
personal value and reward systems against budgetary slack. In this study, the
samples taken were 60 respondents from 14 Hotel Star 3, 4 and 5 in Denpasar
which served as a manager, supervisor accounting department, supervisor of food
and beverage department, supervisor engineering department, supervisor room
department, supervisor kitchen department, and HRD department supervisor
involved in the preparation of the budget on the Star 3, 4 and 5 in the city of
Denpasar. Analysis techniques in the study of linear regression. The results
showed that the variable asymmetry of information has a positive influence on
budgetary slack, locus of control have a negative influence on budgetary slack,
personal values have a positive influence on budgetary slack and the reward
system positively affects budgetary slack.
Penulis: Ni Wayan Venti
Lunadewi, Ni Made Adi Erawati
Kode Jurnal: jpakuntansidd160125
