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Wenny Sugianto
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Economics, Econometrics & Finance Education

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PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Bangun, Nurainun; Andani, Kurniati W.; Sugianto, Wenny
Akuntansi Krida Wacana vol. 12 no. 1 April 2012
Publisher : Akuntansi Krida Wacana

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Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Jurnal Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
PENGARUH BUDGETARY PARTICIPATION, INFORMATION ASYMMETRY, BUDGET EMPHASIS, DAN SELF ESTEEM TERHADAP BUDGETARY SLACK Nurainun Bangun; Kurniati W. Andani; Wenny Sugianto
Jurnal Akuntansi vol. 12 no. 1 April 2012
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v12i1.84

Abstract

This research aims to evaluate whether budgetary participation, information asymmetry, budget emphasis, and self esteem affect budgetary slack. The validity and reliability test show that the questionarre is valid and reliable for the hypotheses test. Hypotheses are tested using linier regression and multiple regression. With the 95% level of significance, the result shows that budgetary participation, budget emphasis, and self esteem have the significant effect to budgetary slack, and have positive relationship. Information asymmetry doesn’t have significant effect to budgetary slack. The multiple regression test shows that budgetary participation, information asymmetry, budget emphasis, and self esteem simultaneously have significant effect to budetary slack, and show the positive relationship. The next research is recommended to restrict the sample in certain industry, and adopt the other variable, like organization culture, ethic and reputation consideration, competition in company, social pressure, and risk aversion which can affect budgetary slack. Keywords: Budgetary Slack, Budgetary Participation, Information Asymmetry, Budget Emphasis, Self Esteem.
Co-Authors Dra. Nurainun M.M.,Ak Bangun Kurniati W. Andani Nurainun Bangun