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PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, SELF ESTEEM, LOCUS OF CONTROL DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI

E-Jurnal Ekonomi dan Bisnis

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Title PENGARUH PENGANGGARAN PARTISIPATIF PADA BUDGETARY SLACK DENGAN ASIMETRI INFORMASI, SELF ESTEEM, LOCUS OF CONTROL DAN KAPASITAS INDIVIDU SEBAGAI VARIABEL MODERASI
 
Creator Ardianti, Putu Novia Hapsari
Suardhika, I Made Sadha
Suputra, I D. G. Dharma
 
Subject Budgetary Slack; Penganggaran Partisipatif; Asimetri Informasi; Self Esteem; Locus of Control; Kapasitas Individu
 
Description Budgetary participation not always has a linear effect on budgetary slack. This is because the contingency factors, four of them are asymmetry information, self-esteem, locus of control, and individual capacity. The research aimed to determine whether asymmetry information, self esteem, locus of control, and individual capacity capability to moderate the effects of participatory budgeting on budgetary slack. The data was collected using questionnaire. The amount of samples in this research were 110 echelon SKPD’s Jembrana selected by purposive sampling method. The analysis technique used regression analysis moderation. The result showed that participatory budgeting had a positive effect on budgetary slack. Self-esteem and locus of control weaken the effect of participatory budgeting on the budgetary slack, while asymmetry information is not be able to strengthen the effect of participatory budgeting on budgetary slack, and the individual capacity is not be able to weaken the effect of participatory budgeting on budgetary slack.
 
Publisher E-Jurnal Ekonomi dan Bisnis Universitas Udayana
 
Date 2015-08-29
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier https://ojs.unud.ac.id/index.php/EEB/article/view/12518
 
Source E-Jurnal Ekonomi dan Bisnis Universitas Udayana; VOLUME 04.NO.05.TAHUN 2015
 
Language eng
 
Relation https://ojs.unud.ac.id/index.php/EEB/article/view/12518/10023