Pengaruh Participation Budgeting, Information Asimetry dan Job Relevant Information terhadap Budget Slack pada Institusi Pendidikan (Studi pada Institusi Pendidikan Universitas Kristen Maranatha)
Abstract: The purpose of this
research is to analyze and examine the hyphothesis effect of participation
budgeting on job relevant information and
information asimetry as a moderating variable , and effect of
participation budgeting and information asimetry on budget slack and job
relevant information as mediating varible. The respondent of this research are
30 structural staf of program and ministry in Maranatha Christian University
who have participated to make budgeting.
This method that is used in this research is causal. Sampling technique
employed in this research is purposive random sampling. It is using simple regression analysis to examine the
effect participation budgeting on job relevant information and asimetry
information as a moderated variable, and effect of participation budgeting and
information asimetry on budget slack and
job relevant information as a variabel mediating.
This result of this research shows that participation budgeting give
positive effect to job relevant information and
information asimetry as moderating variable, and participation budgeting and information
asimetry have negative effect to budget slack and job relevant information as a mediating
variable. Increasing on the participation budgeting and information asimetry
and job relevant information, will effect decreasing on budget slack.
Keywords: participation
budgeting, information asimetry, job relevant information
Penulis: Christine Dwi K. S.,
Lidya Agustina
Kode Jurnal: jpakuntansidd1000102
