THE INFLUENCE OF INFORMATION ASYMMETRY AND CLARITY OF BUDGET TARGETS ON THE BUDGET PARTICIPATION RELATIONSHIP BUDGET AND BUDGETARY SLACK
Sudirman dan Nurhayati Haris
Accounting Tadulako University-Indonesia
Abstract
This study aims to analyze the effect of information asymmetry on budgetary slack, the effect of clarity of budget targets on budgetary slack, the effect of budgetary participation on budgetary slack, and clarity of budgetary targets as moderating variables. The population in this study is the Regional Organization of Organizations (OPD) of the city of Palu involved in the budget preparation process. Data collection was done by distributing questionnaires. Data collection techniques by using a questionnaire (primary data) and data analysis using Partial Least Square (PLS). The results of this study found that significant budgetary participation has a positive effect on budgetary slack. Asymmetric Information has a significant positive effect on Budgetary slack. Clarity of Budget Objectives significantly influences Budgetary Slack. Clarity of significant budget targets is able to moderate the relationship of the influence of budgetary participation on budgetary slack.
Keywords: Information Asymmetry, Clarity Of Budget Targets, Budgetary Participation and Budgetary Slack
Topic: Management Strategic