Pengaruh Partisipasi Anggaran terhadap Senjangan Anggaran dengan Asimetri Informasi, Penekanan Anggaran dan Komitmen Organisasional sebagai Variabel Pemoderasi
Abstract: This study aimed to
examine the effect of budget participation toward budgetary slack with three
moderating variables, namely: information asymmetry, budget emphasis and
organizational commitment. Inconsistencies in previous studies on the effect of
budget participation toward budgetary slack was become motivation in this
study. Data were collected using a questionnaire distributed to the Local
Government’s Unit/SKPD Structural Officials of consisting of Echelon II, III
and IV at the Regional Government of
Dompu Regency. Respondents was selected by purposive sampling method in
which officers involved in the budgeting process, of the 100 distributed
questionnaires, all questionnaires were returned. The analysis method employs
variant-based SEM using SmartPLS Version 2.0 M3. The research instrument has
passed the test of validity and reliability. The results showed that budget
participation has an influence on budgetary slack. This research may prove
interaction with information asymmetry budget participation, budget emphasis
has a significant negative effect, while the organizational commitment
significantly influence budgetary slack. The implications of this study that
the interaction of budget participation on information asymmetry and budget
emphasis can reduce budgetary slack, otherwise committed organizations can
improve budgetary slack.
Keywords: Budget
Participation; Information Asymmetry; Budget Emphasis; Organizational
Commitment; Budgetary Slack
Penulis: Muh. Irfan, Budi
Santoso, Lukman Effendi
Kode Jurnal: jpakuntansidd160725
