文章基本信息

标题：THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK WITH INFORMATION ASYMMETRY AND CLARITY OF BUDGET TARGET AS MODERATING VARIABLE
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作者：Haris Nurhayati ; Haris Nurhayati ; Sudirman 等
期刊名称：Eurasia: Economics & Business
电子版ISSN：2522-9710
出版年度：2019
卷号：22
期号：4
页码：56-62
DOI：10.18551/econeurasia.2019-04.07
语种：English
出版社：Grodno State Agrarian University
摘要：This study aims to examine (1) the effect of budgetary participation on budgetary slack, (2) Effect of Asymmetry of Information on Budgetary Fighting, (3) Effect of Budget Target Objection on Budget Dispute, (4) Information Asymmetry as independent variable, moderation variable or quasi moderation variable Budget Slot and (5) Clarity of the Budget Objective as an independent variable, moderation variable or quasi moderation variable to the Budget Slot. This research is descriptive. Data collection is done through observation, documentation and literature review. Data were analyzed by multiple linear regression analysis using software SPSS Version 20.0. The results of research indicated Budget Participation and the Information Asymmetry has a significant effect on Budgetary Slack but Clarity of Information on Budgetary Slack is no significant effect. Information asymmetry is not significant enough to moderate the relationship between the effect of budgetary participation and budgetary slack. Budget Target Clarity is able to moderate the relationship of the effect of Budget Participation on Budgetary Slack.
关键词：Budgetary participation; information asymmetry; budget objectives; budgetary fights