E-JURNAL AKUNTANSI
Vol 18 No 2 (2017)

GAYA KEPEMIMPINAN DEMOKRATIS MEMODERASI PENGARUH ASIMETRI INFORMASI DAN BUDAYA ORGANISASI PADA SENJANGAN ANGGARAN

Linda Lestiana (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Maria M ratna sari (fakultas ekonomi dan bisnis)



Article Info

Publish Date
15 Feb 2017

Abstract

The purpose of this study is to determine the leadership style of moderating influence of asymmetry of information and organizational culture on budgetary slack in work units (SKPD) the city of Denpasar. This study was conducted on 34 SKPD contained in Denpasar city administration. The population of this research is the Head of the fields / part, Head of the sub-section and section chief at the Regional Work Units Denpasar. The sampling method used in this study is saturated samples. The data collection is done by using a survey method using a questionnaire. Data analysis technique used isMRA. Based on the results of analysis show that information asymmetry positive influence on budgetary slack. Organizational culture negative influence on budgetary slack. Democratic leadership style was not able to moderate the influence of asymmetry of information on budgetary slack. However able to moderate the influence of organizational culture on budgetary slack.

Copyrights © 2017






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...