Gusti Ayu Made Cika Putri
Fakultas Ekonomi dan Bisnis Universitas Udayana

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PENGARUH KEJELASAN SASARAN ANGGARAN, KARAKTER PERSONAL, DAN INFORMATION ASYMMETRY PADA SENJANGAN ANGGARAN Gusti Ayu Made Cika Putri; I.G.A.M. Asri Dwija Putri
E-Jurnal Akuntansi Vol 14 No 3 (2016)
Publisher : Accounting Department, Economic and Business Faculty of Universitas Udayana in collaboration with the Association of Accounting Department of Indonesia, Bali Region

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Abstract

The purpose of this study was to determine the effect of budget goal clarity, personal character, and information asymmetry on budgetary slack in the regional work units Gianyar regency. The research was conducted on 30 SKPD located in Gianyar comprised of 15 offices, 8 agencies and 7 district offices. The samples used were 90 employees by using purposive sampling method. Data was collected using a survey method. Data analysis technique used is multiple linear regression. Based on the analysis found that the budget goal clarity and personal character negatively affect budgetary slack, while the information asymmetry has positive influence on budgetary slack.