E-JURNAL AKUNTANSI
Vol 17 No 3 (2016)

PENGARUH ASIMETRI INFORMASI, LOCUS OF CONTROL, NILAI PERSONAL DAN SISTEM IMBALAN TERHADAP TERJADINYA BUDGETARY SLACK

Ni Wayan Venti Lunadewi (Fakultas Ekonomi dan Bisnis Universitas Udayana)
Ni Made Adi Erawati (Fakultas Ekonomi dan Bisnis Universitas Udayana)



Article Info

Publish Date
09 Dec 2016

Abstract

The purpose of this study to determine the effect of information asymmetry, locus of control, personal value and reward systems against budgetary slack. In this study, the samples taken were 60 respondents from 14 Hotel Star 3, 4 and 5 in Denpasar which served as a manager, supervisor accounting department, supervisor of food and beverage department, supervisor engineering department, supervisor room department, supervisor kitchen department, and HRD department supervisor involved in the preparation of the budget on the Star 3, 4 and 5 in the city of Denpasar. Analysis techniques in the study of linear regression. The results showed that the variable asymmetry of information has a positive influence on budgetary slack, locus of control have a negative influence on budgetary slack, personal values have a positive influence on budgetary slack and the reward system positively affects budgetary slack.

Copyrights © 2016






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 ...