PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN SELF ESTEEM PADA BUDGETARY SLACK DENGAN BUDGET EMPHASIS SEBAGAI VARIABEL PEMODERASI (Studi Pada Hotel Berbintang di Kota Denpasar)

  • I Gusti Agung Ayu Surya Cinitya Ardanari Fakultas Ekonomi dan Bisnis Universitas Udayana
  • I Nyoman Wijana Asmara Putra Fakultas Ekonomi dan Bisnis Universitas Udayana

Abstract

This study outlines the effect of budgetary participation, information asymmetry, and selfesteem on budgetary slack to be moderated by budget emphasis. The population in this study is all star-hotel in the city of Denpasar, while the sample for this study was determined by purposive sampling method. The samples obtained in this study were 12 3-star hotels and above. Respondents of this study were middle-level and lower-level managers who work at the hotel who had been in office for at least one year and included in the budget. From 70 questionnaires that have been distributed, 53 questionnaires have been received and filled correctly. Data are collected after the validity and reliability test and is in compliance classical assumptions are then processed using the Moderated Regression Analysis (MRA) which is a special application of multiple linear regression. The results of this study indicate that budgetary participation and self esteem negatively affect budgetary slack, while the positive effect of information asymmetry on budgetary slack. In addition, budget emphasis was also able to moderate the relationship budgetary participation, information asymmetry, and self esteem on budgetary slack, where budget emphasisweakens the influence of the three.


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Published
2014-06-19
How to Cite
CINITYA ARDANARI, I Gusti Agung Ayu Surya; ASMARA PUTRA, I Nyoman Wijana. PENGARUH PARTISIPASI PENGANGGARAN, ASIMETRI INFORMASI, DAN SELF ESTEEM PADA BUDGETARY SLACK DENGAN BUDGET EMPHASIS SEBAGAI VARIABEL PEMODERASI (Studi Pada Hotel Berbintang di Kota Denpasar). E-Jurnal Akuntansi, [S.l.], v. 7, n. 3, p. 700-715, june 2014. ISSN 2302-8556. Available at: <https://ojs.unud.ac.id/index.php/akuntansi/article/view/7615>. Date accessed: 21 nov. 2024.
Section
Articles

Keywords

budgetary participation, information asymmetry, self esteem, budget emphasis and budgetary slack.