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  • BUDGETARY SLACK: INFORMATION ASYMMETRY AND EMPHASIS OF BUDGETARY AS MODERATING EFFECT | Maryati | AKUNTABILITAS

    BUDGETARY SLACK: INFORMATION ASYMMETRY AND EMPHASIS OF BUDGETARY AS MODERATING EFFECT

    Sri Maryati, Roni Hendrawan

    Abstract


    The purposeof  this study empirically to test the relationship of budgetary participation to budgetary slack with information asymmetry and budgetary emphasis as a moderating. Inconsistency some research such as Dunk's (1993); Dewi and Erawati (2014); Alfebriano (2013); Tresnayani (2016); Raudhiah (2014); Utami (2012); Mahadewi (2014); Anggasta (2014); Pratama (2013); Yanti and Maria (2016); Falikhatun (2007); Putranto (2012); Rahmiati (2013); Dewik; Suartana (2016); Irfan (2016); Armaeni (2012); and Alfebriano (2013) to bea motivation of research to conduct further studies with modification of object. The object of this study was 22 Regional Government Organizations of Tulang Bawang Regency with a number of questionnaires distributed by 104. Data was processed using SEM. Based on the results of the analysis it can be concluded that budgetary participation has no effect on budgetary slack, information asymmetry can strengthen the relationship of budgetary participation to budgetary slack while the budgetary emphasis is not able to strengthen the relationship of budgetary participation to budgetary slack

    Keywords


    budgetary slack; information asymmetry; emphasis of budgetary

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    DOI: https://doi.org/10.29259/ja.v14i2.11780

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    Akuntabilitas
    Jalan Raya Palembang-Prabumulih Km. 32 
    Jurusan Akuntansi, Fakultas Ekonomi Universitas Sriwijaya 
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    p-ISSN: 1978-4392, e-ISSN:2685-7030


     

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