Pengaruh Partisipasi Anggaran Terhadap Asimetri Informasi Dengan Job Relevant Information (JRI) Sebagai Variabel Intervening (Studi pada Rumah Sakit Umum Yang Sudah BLU di Sumatera Barat)
Abstract: Hospital as one type
of public service agency (BLU) is spearheading the development of public
health. By having a shape as an organization BLU, the hospital has a pattern of
financial management flexibility in the form of flexibility to implement
business practices that are healthy. Hospitals were given the authority and
autonomy in managing resoursces so that the service can achieve the goals and
objectives more effective and efficient. In the preparation of the budget
required hospitalization budgetary participation and job relevant information
(jri) subordinate to prevent information asymmetry. Information asymmetry is
influenced by factors such as budgetary participation and job relevant
information (jri). The author wanted to determine the influence of these
factors on information asymmetry.
To test this hypothesis, the authors used primary data. Data analysis
techniques using path analysis with information asymmetry as an endogenous
variable, budgetary participation as exogenous and job relevant information
(jri) as an intervening variable. Once the data is analyzed, it was found that
all these factors had no significant negative effect on information asymmetry.
This suggests the existence of budgetary participation and job relevant
information (jri) can not reduce the information asymmetry. It is recommended
to the parties involved in the budgeting hospitals perform reassessment of the
budget participation and job relevant information (jri) subordinates in order
to prevent the occurrence of asymmetry of information.
Penulis: Yulia Handayani
Kode Jurnal: jpakuntansidd130712
