Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA
Yohannes Andri Putranto
Sekolah Tinggi Ilmu Ekonomi Musi Palembang, Indonesia
Economics, Econometrics & Finance

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
PENGARUH MODERASI INFORMASI ASIMETRI DAN GROUP COHESIVENESS TERHADAP HUBUNGAN PARTISIPASI PENGANGGARAN DENGAN BUDGETARY SLACK Putranto, Yohannes Andri
Jurnal Economia Vol 8, No 2: October 2012
Publisher : Faculty of Economics Universitas Negeri Yogyakarta in collaboration with the Institute for

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (190.619 KB) | DOI: 10.21831/economia.v8i2.1221

Abstract

Abstract: The Moderating Effects of Asymmetry Information and Group Cohesiveness on the Relationship between Budgetary Participation and Budgetary Slack. This study examines the moderating effects of asymmetry information and group cohesiveness on the relationship between budgetary participation and budgetary slack. Using the moderated regression analysis and base on a sample of 38 functional managers at branded car dealer and service. The results show no interaction between asymmetry information, group cohesiveness, and budgetary participation affecting budgetary slack.  Keywords: asymmetry information, group cohesiveness, budgetary participation,     budgetary slack.  Abstrak: Pengaruh Moderasi Informasi Asimetri dan Group Cohesiveness terhadap Hubungan Partisipasi Penganggaran dengan Budgetary Slack. Penelitian ini menguji efek moderasi informasi asimetri dan kekohesifan kelompok terhadap hubungan antara partisipasi penganggaran dengan budgetary slack. Sampel penelitian ini adalah manager-manager fungsional perusahaan dealer dan servis mobil. Hasil uji statistik regresi moderasi menunjukkan bahwa asimetri informasi dan kekohesifan kelompok tidak terdukung sebagai variabel moderasi. Kata kunci: informasi asimetri, kekohesifan kelompok, partisipasi penganggaran, dan budgetary slack
Co-Authors