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All Journal Jurnal Ilmiah Multidisiplin Indonesia
Silalahi, Vincentius Marliando
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Agriculture, Biological Sciences & Forestry Computer Science & IT Earth & Planetary Sciences Engineering Physics

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The Effect of Budget Participation and Budgetary Emphasis on Budgetary Slack with Information Asymmetry and Self Esteem as Moderating Variables in the Republic of Indonesia National Police Institution Silalahi, Vincentius Marliando; Harnovinsah, Harnovinsah; Mulyadi, JMV
Jurnal Ilmiah Multidisiplin Indonesia (JIM-ID) Vol. 4 No. 05 (2025): Jurnal Ilmiah Multidisplin Indonesia (JIM-ID), June 2025
Publisher : Sean Institute

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Abstract

This study aims to examine the effect of budget participation and budget suppression on budgetary slack by considering information asymmetry and self-esteem as moderating variables. This research was conducted at the Indonesian National Police Institution. Data were collected through questionnaires distributed to respondents consisting of 100 police officers. The analysis method used is moderation regression using a statistical program. The results showed that budget participation has a significant negative effect on budgetary slack, while budget emphasis has a significant positive effect on budgetary slack. In addition, information asymmetry and self-esteem do not moderate the relationship between budgetary participation and budgetary slack, but self-esteem moderates the relationship between budgetary emphasis and budgetary slack. These findings imply the importance of involving police officers in the budget process and need to consider self-esteem factors in reducing budgetary slack.
Co-Authors Harnovinsah Harnovinsah JMV Mulyadi