Interaksi Informasi Asimetri dan Group Cohesiveness dalam Hubungan Partisipasi Penganggaran dan Budgetary Slack

Falikhatun Falikhatun (Dosen Jurusan Akuntansi FE UNS)

Jurnal Akuntansi dan Bisnis
Vol 7, No 1 (2007)

The goal of this research is to empirically examine the effect of budgetary participation on budgetary slack using information asymmetry, organizational culture, and environmental uncertainty as moderating variables. Hypothesis that proposed is a high budgetary participation will have positive effect on budgetary slack. The information asymmetry, organizational culture, and environmental uncertainty will have positive effect on budgetary slack. The drawn population in the research was Region State Corporation (BUMD) located in Central Java. The sample was drawn by Simple Random Sampling method and the used instrument was questionaire. The used data gathering method are instrumental testing consisted validity and reliability tests, classical assumption test consisted normality, multicolinearity, heterocedasticity, and the autocorrelation tests and the multiple regression for hypotesis test. Instrumental testing result suggested that all variable are valid and reliable. The classical assumption test fulfilled the classical assumption requisites. The hypotesis test result suggested that budgetary participation has positive and significance effect on budgetary slack. Organizational culture has moderating variables in the relationship budgetary participation and budgetary slack, but both information asymmetry and environmental uncertainty do not have moderating variables in the relationship budgetary participation and budgetary slack.