Pengaruh Partisipasi Anggaran Dan Kejelasan Sasaran Anggaran terhadap Budgetary Slack Dengan Informasi Asimetri, Komitmen Organisasi, dan Budget Emphasis Sebagai Pemoderasi
Abstract: This study tries to understand
the influences of (1) budget participation to budgetary slack, (2) budget goal
clarity to budget slack, (3) asymmetry information on the relation of budget
participation as well as budgetary slack, (4) organizational commitment on the
relation of budget participation as well as
budgetary slack, (5) budget emphasis on the relation of budget
participation as well as budgetary
slack, (6) asymmetry information on the relation of budget goal clarity as well
as budgetary slack, (7) organizational
commitment on the relation of budget goal clarity as well as budgetary slack, (8) budget emphasis on the
relation of budget goal clarity as well as
budgetary slack. The subjects of this study are middle and lower
managers in local government instutions including
section/department/sub-section head, under the municipality and regencies in
the city government of Yogyakarta. The results show, (1) budget participation
influences to budgetry slack, (2) budget goal clarity influences to budgetry
slack, (3) asymmetry information act as moderating variable in the relation of
budget participation with budgetary slack, (4) organizational commitment act as
moderating variable in the relation of budget participation with budgetary
slack.
Keywords: Budget Participation;
Budget Goal Clarity; Asymmetry Information; Organizational Commitment; Budget
Emphasis; Budgetary Slack
Penulis: Alek Murtin, Taufiq
Bayu Septiadi
Kode Jurnal: jpakuntansidd110285
