An Effect of Budget Participation and Information Asymetries Budgetary Slack Study at PT. Alfa Scorpio Gatot Subroto Medan

Rut Masidas Sibarani (Faculty of Social Sciences, Universitas Pembangunan Pancabudi Medan, Indonesia)
Mika Debora Br Barus (Faculty of Social Sciences, Universitas Pembangunan Pancabudi Medan, Indonesia)
Puja Rizqy Ramadhan (Faculty of Social Sciences, Universitas Pembangunan Pancabudi Medan, Indonesia)

SIASAT Journal
Vol. 7 No. 4 (2022): Siasat Journal, October

This study aims to determine the effect of budgetary participation on budgetary slack, the effect of information asymmetry on budgetary slack, the effect of budgetary participation and information asymmetry on budgetary slack at PT. ALFA SCORPII GATOT SUBROTO MEDAN. The object of research is the manager and staff of 32 people who are involved in budget preparation. The data collection method in this study used a questionnaire. The analysis technique used is multiple linear regression. The results of this study indicate that based on the results of the F test, it is known that budgetary participation and information asymmetry simultaneously have a significant effect on budgetary slack. Budget participation has a significant effect on budgetary slack. Information asymmetry has a significant effect on budgetary slack.