Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Ambiguitas Peran Dan Asimetri Informasi Sebagai Pemoderasi (Studi Empiris Pada Pemerintah Kota Padang)
Abstract: This study aimed to
examine: 1) the effect of budgetary participation on budgetary slack, 2) the
effect of budgetary participation on budgetary slack moderating role ambiguity,
3) the effect of budgetary participation on budgetary slack with information
asymmetry as moderating.
The population in this study is SKPD Padang. The selection of sample used
purposive sampling method. Data that is used in this research is primary data,
that was collected by survey techniques by distributing questionnaires to each
head of SKPD, Chief Financial Subdivision, Head of Division / Section on SKPD.
Moderated regression analysis was used as the method of analysis.
The research provides that the empirical evidence 1) budgetary
participation has negative effect on budgetary slack with significant value 0.046 <0.0 (H 1 is
rejected), 2) role ambiguity had no significant positive effect on the relationship
between budgetary participation with budgetary slack where significant value
0.304> 0.05 (H 2 rejected), 3) Asymmetry of information has significant
positive impact on the relationship of
budgetary participation and budgetary slack where significant value of
0.004 <0.05 (H 3 is rejected).
The implication of the these findings for SKPD the city of Padang, should
be able to increase the positive communication with his superior in preparation
of budget. This study, I suggested has based on the findings of: 1) Further
research, preferably for using direct interviews with respondents, 2) For the
next researchers who are interested in further for research with same topict we
suggest to investigate another variables
such as individual capacity, budget goal clarity, budget emphasis and budgetary
fulfilled.
Penulis: Lisa Ardila
Kode Jurnal: jpakuntansidd130729
