PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, SELF ESTEEM, LOCUS OF CONTROL DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI
| Main Authors: | Ardianti, Putu Novia Hapsari; Program Magister Akuntansi Fakultas Ekonomi dan Bisnis Universitas Udayana, Suardhika, I Made Sadha; Fakultas Ekonomi dan Bisnis Universitas Udayana, Suputra, I D. G. Dharma; Fakultas Ekonomi dan Bisnis Universitas Udayana |
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| Format: | Article application/pdf eJournal |
| Bahasa: | ind |
| Terbitan: |
E-Jurnal Ekonomi dan Bisnis Universitas Udayana
, 2015
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| Subjects: | |
| Online Access: |
http://ojs.unud.ac.id/index.php/EEB/article/view/12518 |
Daftar Isi:
- Budgetary participation not always has a linear effect on budgetary slack. This is because the contingency factors, four of them are asymmetry information, self-esteem, locus of control, and individual capacity. The research aimed to determine whether asymmetry information, self esteem, locus of control, and individual capacity capability to moderate the effects of participatory budgeting on budgetary slack. The data was collected using questionnaire. The amount of samples in this research were 110 echelon SKPD’s Jembrana selected by purposive sampling method. The analysis technique used regression analysis moderation. The result showed that participatory budgeting had a positive effect on budgetary slack. Self-esteem and locus of control weaken the effect of participatory budgeting on the budgetary slack, while asymmetry information is not be able to strengthen the effect of participatory budgeting on budgetary slack, and the individual capacity is not be able to weaken the effect of participatory budgeting on budgetary slack.