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All Journal AKUNTABILITAS: Jurnal Penelitian dan Pengembangan Akuntansi
Roni Hendrawan
IIB DARMAJAYA
Economics, Econometrics & Finance Social Sciences

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BUDGETARY SLACK: INFORMATION ASYMMETRY AND EMPHASIS OF BUDGETARY AS MODERATING EFFECT Sri Maryati; Roni Hendrawan
AKUNTABILITAS Vol 14, No 2 (2020): AKUNTABILITAS
Publisher : Department of Accounting, Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/ja.v14i2.11780

Abstract

The purposeof  this study empirically to test the relationship of budgetary participation to budgetary slack with information asymmetry and budgetary emphasis as a moderating. Inconsistency some research such as Dunk's (1993); Dewi and Erawati (2014); Alfebriano (2013); Tresnayani (2016); Raudhiah (2014); Utami (2012); Mahadewi (2014); Anggasta (2014); Pratama (2013); Yanti and Maria (2016); Falikhatun (2007); Putranto (2012); Rahmiati (2013); Dewik; Suartana (2016); Irfan (2016); Armaeni (2012); and Alfebriano (2013) to bea motivation of research to conduct further studies with modification of object. The object of this study was 22 Regional Government Organizations of Tulang Bawang Regency with a number of questionnaires distributed by 104. Data was processed using SEM. Based on the results of the analysis it can be concluded that budgetary participation has no effect on budgetary slack, information asymmetry can strengthen the relationship of budgetary participation to budgetary slack while the budgetary emphasis is not able to strengthen the relationship of budgetary participation to budgetary slack
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