PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KAPASITAS INDIVIDU, DAN KEJELASAN SASARAN ANGGARAN TERHADAP POTENSI TERJADINYA BUDGETARY SLACK

  • Luh Gede Ardi Tresnayani Fakultas Ekonomi dan Bisnis Universitas Udayana
  • ' Gayatri Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study aims to determine the effect of budget participation, information asymmetry, the capacity of individuals, and the clarity of the budget targets for potential budgetary slack. This research was conducted at the regional work units Bangli regency. The population in this study are all SKPD Bangli. The sample in this study using purposive sampling method with a sample of 108 respondents. This study uses data collection using questionnaires. The analysis technique used is multiple linear regression. Results of this analysis indicate budget participation and budget goal clarity negatively affect the potential budgetary slack. Instead the results of the analysis of asymmetry of information and the capacity of individuals showed a positive relationship to the potential budgetary slack.

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Published
2016-08-07
How to Cite
TRESNAYANI, Luh Gede Ardi; GAYATRI, '. PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI, KAPASITAS INDIVIDU, DAN KEJELASAN SASARAN ANGGARAN TERHADAP POTENSI TERJADINYA BUDGETARY SLACK. E-Jurnal Akuntansi, [S.l.], v. 16, n. 2, p. 1405-1432, aug. 2016. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/19827>. Date accessed: 28 mar. 2024.
Section
Articles

Keywords

budget, information asymmetry, budgetary slack