Article Per Year (5 Year)
p-Index From 2021 - 2026
0
P-Index
This Author published in this journals
All Journal Journal of Accounting Research, Organization and Economics (JAROE)
Lia Utami
Syiah Kuala University
Economics, Econometrics & Finance Social Sciences

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

Found 1 Documents
Search

 1 
Information Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation Jalaluddin Jalaluddin; Juanda Juanda; Lia Utami
Journal of Accounting Research, Organization and Economics Vol 3, No 1 (2020): JAROE, Vol.3 No.1 April 2020
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (517.82 KB) | DOI: 10.24815/jaroe.v3i1.15931

Abstract

Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data. Results – The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.
Co-Authors Jalaluddin Jalaluddin Juanda Juanda