22Dec 2018

THE EFFECT OF INFORMATION ASYMMETRY, BUDGET PARTICIPATION, AND INDIVIDUAL CAPACITY ON BUDGETARY SLACK BY ORGANIZATION CULTURE AS THE MODERATION VARIABLE (EMPIRICAL STUDY ON SKPD SOPPENG REGENCY).

  • Master of Accounting, Hasanuddin University, Indonesia.
  • Economics and Business Faculty, Hasanuddin University, Indonesia.
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This research aims to determine the effect of information asymmetry, budget participation, and individual capacity on budgetary slack that is moderated by organizational culture. The object of research in this study is SKPD Soppeng Regency. The population in this study was employees involved in preparing the Work and Budget Plan (RKA) at SKPD Soppeng Regency. The sampling technique used in this study is Non Probability Sampling with the type of Purposive Sampling type Judgment Sampling with a sample of 185 respondents. The method of data collection in this study used a questionnaire. Data analysis uses analysis of Moderated Regression Analysis (MRA). The results of this study are (1) information asymmetry has a positive effect on budgetary slack, (2) budgetary participation has a positive effect on budgetary slack, (3) individual capacity has a positive effect on budgetary slack, (4) organizational culture moderates the effect of information asymmetry on slack, (5) organizational culture moderates the effect of budgetary participation on budgetary slack, and (6) organizational culture moderates the influence of individual capacity on budgetary slack.

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[Nuruljannah tahang, asri usman and aini indrijawati. (2018); THE EFFECT OF INFORMATION ASYMMETRY, BUDGET PARTICIPATION, AND INDIVIDUAL CAPACITY ON BUDGETARY SLACK BY ORGANIZATION CULTURE AS THE MODERATION VARIABLE (EMPIRICAL STUDY ON SKPD SOPPENG REGENCY). Int. J. of Adv. Res. 6 (Dec). 1235-1245] (ISSN 2320-5407). www.journalijar.com

Nurul Jannah Tahang
Magister of Accounting, Hasanuddin University, Indonesia

DOI:

Article DOI: 10.21474/IJAR01/8258      
DOI URL: https://dx.doi.org/10.21474/IJAR01/8258

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