文章基本信息

标题：PENEKANAN ANGGARAN SEBAGAI PEMODERASI PENGARUH PARTISIPASI PENGANGGARAN DAN ASIMETRI INFORMASI PADA SENJANGAN ANGGARAN
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作者：Ni Made Lamita Sari ; I Dewa Nyoman Wiratmaja
期刊名称：E-Jurnal Akuntansi Universitas Udayana
印刷版ISSN：2302-8556
出版年度：2017
卷号：19
期号：1
页码：593-622
出版社：E-Jurnal Akuntansi Universitas Udayana
摘要：This research aims to determine the of budget emphasis moderating effect of budgetary participation and information asymmetry on budgetary slack. Research is located in community bank or Bank Perkreditan Rakyat (BPR) Gianyar regency. The sample was selected by using purposive sampling which a sample of 19 BPR with 86 respondents. Data testing regression moderating analysis (MRA). The analysis showed that the budget emphasis not as a moderating the effect of budgetary participation on the budgetary slack in BPR Gianyar. Meanwhile, the budget emphasis to be a moderating the effect of information asymmetry on budgetary slack. Hypothesis testing results showed that the higher the information asymmetry leads to higher budgetary slack, especially when budget emphasis high.
关键词：partisipasi penganggaran; asmetri informasi; penekanan anggaran; senjangan anggaran