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All Journal Jurnal Ekonomi Pembangunan Signifikan : Jurnal Ilmu Ekonomi JDM (Jurnal Dinamika Manajemen) Emerging Science Journal Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Forum Ekonomi : Jurnal Ekonomi, Manajemen dan Akuntansi Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen JURNAL MANAJEMEN Minda Baharu Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat Proceeding of National Conference on Accounting & Finance Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Community Empowerment International Journal of Finance Research Disclosure: Journal of Accounting and Finance Jurnal Pustaka Mitra : Pusat Akses Kajian Mengabdi Terhadap Masyarakat Jurnal Akuntansi AKUNESA Jurnal Ilmu Manajemen Mulawarman (JIMM) Jurnal Ilmu Ekonomi Mulawarman (JIEM) Journal of International Conference Proceedings Jurnal Ilmu Akuntansi Mulawarman (JIAM) Jurnal Riset Ekonomi dan Akuntansi ABDIMU Jurnal Pengabdian Kepada Masyarakat ANDIL Mulawarman Journal of Community Engagement INOVASI: Jurnal Ekonomi, Keuangan, dan Manajemen
Yana Ulfah
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Library & Information Science Public Health Social Sciences Other

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Journal : Disclosure: Journal of Accounting and Finance

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The Effect of Budget Participation and Information Asymmetry on Budgetary Slack with Dark Triad Character as a Moderating Variable in Hospitals in East Kalimantan Setia Rahmi Yasmi; Yana Ulfah; Hariman Bone
Disclosure: Journal of Accounting and Finance Vol. 5 No. 1 (2025): Mei
Publisher : Institut Agama Islam Negeri (IAIN) Curup

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29240/disclosure.v5i1.12804

Abstract

This study aims to analyze the influence of budget participation and information asymmetry on budgetary slack, with Dark Triad characteristics as a moderating variable. The study was conducted in 54 hospitals in East Kalimantan, with 27 hospitals responding to the questionnaire. This research is included in the category of correlational research. The study sample consisted of 69 respondents, selected using the probability sampling method. Data was collected through the distribution of questionnaires via WhatsApp links, with a response period of two months. Data analysis was performed using the Structural Equation Modeling (SEM) - Partial Least Square (PLS) method, supported by Smart PLS software. The results show that budget participation has a positive and significant effect on budgetary slack. Additionally, information asymmetry also has a positive and significant effect on budgetary slack, meaning that the higher the information asymmetry, the greater the tendency for budgetary slack to occur. Furthermore, Dark Triad characteristics were found to moderate the relationship between budget participation and budgetary slack, as well as the relationship between information asymmetry and budgetary slack. In other words, individuals with Dark Triad traits tend to amplify the effects of budget participation and information asymmetry on the creation of budgetary slack. These findings emphasize the importance of strict supervision and effective budget control systems to minimize the negative impact of budgetary slack, particularly in organizational environments such as hospitals.
Co-Authors . Winarti . Winarti A.A. Ketut Agung Cahyawan W Abdul Gafur Abdul Gafur Abdul Gafur Adi Wijaya Agus Iwan Kesuma Agus Setiawaty Ahmad Sofwan Rabbani Alan Smith Purba Aliyaluna Yasmin Alsyadilla Anggita Alvin Aprilyanto HamginPutra Amalia Safitri Andry Andry Gojaya Anggita, Alsyadilla Anis Rachma Utary Anis Rachma Utary Anisa Fitriani Anisa Kusumawardani Arbain Arbain Ardi Paminto Arfiah Busari Ari Dwiandani ARIEF FATHURAHMAN Ariska Riski Arizona Ayu Indah Septiana Purwanto Bayu Prasetyo Benni Primarkus Brian Salviantono Dendi Ariansyah Dennis Berhan Dhina Mustika Sari Dhina Mustika Sari Diah Putri Wulansari Dio Caisar Darma Edyson Susanto Eka Agustina Eka Agustina, Eka Eka Febriani Eny Rochaida Eries Sulis Tiowati Ermawati Ermawati Erwin Kurniawan A. Erwin Kurniawan A. Fajri Ramdani Febryanti, Ashari Dwi Ferry Dianti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Ferry Diyanti Fibriyani Nur Khairin Fitri Komariah Fitria, Yunita Fitriadi Fitriadi Gorby Ardiansyah Gusti Noorlitria A Hadi Machbudiansyah Happy Anisa Rengkung Hariman Bone Haris Siswandi Heri Santoso Herman Latumahina Hikmawati, Miya Nova Ibnu Abni Lahaya Ichwan Nur Ihsan Ihsan, Ichwan Nur Ihza Mahendra Indah Kartika Sari Indra Sutoyo Kurniawan Indra Suyoto Kurniawan Irwansyah Irwansyah - Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Irwansyah Iskandar Iskandar Iskandar Iskandar Isma Yanti Putri Jessica Paulina Siahaya Jhony Thamara Jiuhardi Jiuhardi Jumiati Jumiati Karmila Aulia Sahaja Khoirun Nisa Kustiawan, Andriawan Ledy Setiawati Lenny Risma Agustina Lilik Kholifah M Zamroji Almursyid Maeysarah Maeysarah Maimunah Maimunah Mardi Franlius Marfu'a Marfu'a Maria Purnama Nduru Mariatul Fathah Maryam Nadir Mega Norsita Mega Sekararum Katulistiwa Merina Yulia Miya Nova Hikmawati Muhammad Adnan Alsabar Muhammad Fajar Muhammad Harits Zidni Khatib Ramadhani Muhammad Ikbal Muhammad Ikbal Muhammad Ikbal Muhammad Iqbal muhammad junaid kamaruddin Muhammad Rafi Risanta Muhammad Rinaldi MUHAMMAD SEPTIAN ADITYA Mujibah Mujibah Musdalifah Azis Musviyanti Musviyanti Nely Juni Rifka Niam Maisyaroh Nike Demos Nonce Hulau Dian Normaida Normaida Nouvan Suwenda Nur Kurniasih Nuradlina Nuradlina Nurcahyani Handayani Nurita Affan Nurul Fiqra Nauap Nurul Munawarah Nuryani Nuryani Opitia Umar Permatasari, Nanda Emma Priyagus, Priyagus Putri, Serli Amanda Rachmansyah Rachmansyah Rahayu Nova Daryati Rahmah Tania Rahmat Saputro Trinandes Rahmawati, Rahmawati Randa Dwi Saputra Rani Paseru Ratna Andika RAUDATUL ASLAMIYAH Reskantika, Rieka Retno Susanti Rezkiyanti, Nur Alfiah Rian Hilmawan Rieka Reskantika Rima Istanita Rima Istanita Rizka Dwi Jayanti Rizqi Safitri Robiansyah Robiansyah Rusliansyah Rusliansyah S. Riadi, Sukisno Sadam Sadam Sahaja, Karmila Aulia Salmah Pattisahusiwa Set Asmapane Setia Rahmi Yasmi Siska Arbianti Siti Radiah Indriani Sri Mintarti Suharno Suharno Sukisno S. Riadi Susanto, Edyson Syamsul Arifin Theresia Militina Theresia Militina Theresia Militina Theresia Militina Theresia Militina Tiya Riani Tri Wahyuning Tyas Upik Refitamasi Veri Atong Batara Wahyu Hidayah Wahyu Hidayat Widi Iswanto Wulan Iyhig Ratna Sari Y. Permadi Hakim Yaftha Lasung Yanti, Erni Novi Yayan Ardiansa Yoremia Lestari Br. Ginting Yoremia Lestari Br. Ginting Yulia, Merina Yuliana Angelia Yulistiawati Yulistiawati Yunita Fitria Zainal Abidin Zainal Arifin Zainal Ilmi Zaki Fakhroni Zavira, Audrey