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All Journal Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi
Erianti Sawitri
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Economics, Econometrics & Finance

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PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN DAN INFORMASI ASIMETRI TERHADAP TIMBULNYA KESENJANGAN ANGGARAN Savitri, Enni; Sawitri, Erianti
Jurnal Akuntansi (Media Riset Akuntansi & Keuangan) Vol 2, No 2 (2014)
Publisher : Jurnal Akuntansi (Media Riset Akuntansi & Keuangan)

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Abstract

This study aims to find empirical evidence to support the notion that there aresignificant between budget participation, budget emphasis and informationasymmetry on the incidence of budgetary slack in Kampar District Government oneducation. In this study, the samples taken were 140 people from 35 regional workunits (on education) which consists of the Chief on education, public and officialdomsub-section, sub-section program planning, and finance sub-sections, which areinvolved in the preparation of the budget on education district government Kampar.Data collected through direct observation and surveys obtained by means of thedistribution of questionnaires to the respondents. This study used multiple linearregression analysis model (multiple linear regression). The results showed thatbudget participation, budget emphasis and information asymmetry affect thebudgetary slack.Budgetary participation variables significantly affect the incidence ofbudgetary slack. Thus, participation budget the greater cause budgetary slack is thegreater. The target budget is used as a measure of performance of subordinates,and / or the presence of monetary incentives such as bonuses, raises budgetemphasis. Information asymetry increases in the budgeting process, it will triggerincreased budgetary slack anyway.Keyword:Budgetary participation, budget emphasis, information asymmetry, andbudgetary slack
Budgetary participation, budget emphasis, and information asymmetry, on the incidence of budgetary slack (Study in Kampar district Government on education) Erianti Sawitri; Raja Adri Satriawan Surya; Enni Savitri
Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Vol 1, No 1 (2014): Wisuda Februari Tahun 2014
Publisher : Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi

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Abstract

This study aims to find empirical evidence to support the notion that there are significant between budget participation, budget emphasis and information asymmetry on the incidence of budgetary slack in Kampar District Government on education.In this study, the samples taken were 140 people from 35 regional work units (on education) which consists of the Chief on education, public and officialdom sub-section, sub-section program planning, and finance sub-sections, which are involved in the preparation of the budget on education district government Kampar. Data collected through direct observation and surveys obtained by means of the distribution of questionnaires to the respondents. This study used multiple linear regression analysis model (multiple linear regression).The results showed that budget participation, budget emphasis and information asymmetry affect the budgetary slack.budgetary participation variables significantly affect the incidence of budgetary slack. Thus, participation budget the greater cause budgetary slack is the greater. The target budget is used as a measure of performance of subordinates, and / or the presence of monetary incentives such as bonuses, raises budget emphasis. Information asymmetry increases in the budgeting process, it will trigger increased budgetary slack anywayKeyword: Budgetary Participation, Budget Emphasis, Information Asymmetry, and Budgetary Slack.
Co-Authors Enni Savitri Enni Savitri Raja Adri Satriawan Surya