An Effect of Budget Participation and Information Asymetries Budgetary Slack Study at PT. Alfa Scorpio Gatot Subroto Medan

Main Article Content

Rut Masidas Sibarani
Mika Debora Br Barus
Puja Rizqy Ramadhan

Abstract

This study aims to determine the effect of budgetary participation on budgetary slack, the effect of information asymmetry on budgetary slack, the effect of budgetary participation and information asymmetry on budgetary slack at PT. ALFA SCORPII GATOT SUBROTO MEDAN. The object of research is the manager and staff of 32 people who are involved in budget preparation. The data collection method in this study used a questionnaire. The analysis technique used is multiple linear regression. The results of this study indicate that based on the results of the F test, it is known that budgetary participation and information asymmetry simultaneously have a significant effect on budgetary slack. Budget participation has a significant effect on budgetary slack. Information asymmetry has a significant effect on budgetary slack.

Downloads

Download data is not yet available.

Article Details

How to Cite
Rut Masidas Sibarani, Mika Debora Br Barus, & Puja Rizqy Ramadhan. (2022). An Effect of Budget Participation and Information Asymetries Budgetary Slack Study at PT. Alfa Scorpio Gatot Subroto Medan. SIASAT, 7(4), 323-330. https://doi.org/10.33258/siasat.v7i4.135
Section
Articles

References

Abdullah, S. 2012. Legislative Opportunistic Behavior and Influencing Factors: Empirical Evidence from Local Government Budgeting in Indonesia. Dissertation Summary. Gajah Mada University.
Abraham, Maslow. 2008. Human Resource Management Series, (Motivating Employees) cet, 5 Jakarta: PT. Elek Media Koputindo. Twelve Edition, Salemba Empat Publisher, Jakarta.
Augustine, Yvonne and Robert Kristaung. 2013. Business and Accounting Research Methodology. Jakarta: PT Dian Rakyat.
Dianthi, IAGP & Wirakusuma, MG 2017. The Effect of Budgetary Participation, Information Asymmetry, Organizational Culture and Organizational Commitment on Budgetary Slack. E-Journal of Accounting Udayana University ISSN: 2302-8556, 18 (Vol. 18. 2), 874-901.
Horngren, Charles. T., Gary L. Sundem, David Burgstahler, and Jeff Schatzberg. 2014. Introduction to Management Accounting. Jakarta: Erlangga.
Jermias. J and F. Yigit. 2013. Budgetary Participation in Turkey: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance. Journal of International Accounting Research, Vol. 12, No.1, 29-54.
Lubis, RH 2017. Easy Ways to Prepare Financial Statements for Service Companies. Yogyakarta: CV.Andi Offset.
Nafarin, M. 2007. Corporate Budgeting, Revised Edition. Jakarta: Salemba Empat
Savitri, E & Sawitri, E. 2014. The Effect of Budget Participation, Budget Emphasis and Information Asymmetry on the Emergence of Budgetary Gaps. Journal of Accounting, Vol.2, No.2.
Suartana, I Wayan. 2010. Behavioral Accounting Theory and Implementation. Yogyakarta: Publisher Andi.
Sugiyono. 2017. Qualitative Quantitative Research Methods and R&D. Bandung: Alphabeta.
Von Hagen, Jurgen. 2002. Fiscal Rules, Fiscal Institutions and Fiscal Performance, The Economic and Social Review 33 (3): 263-284.