Pengaruh Participation Budgeting, Information Asimetry Dan Job Relevant Information Terhadap Budget Slack Pada Institusi Pendidikan (Studi Pada Institusi Pendidikan Universitas Kristen Maranatha)

K. S., Christine Dwi • Lidya Agustina
Journal article Jurnal Akuntansi Maranatha • 2010

Abstrak

The purpose of this research is to analyze and examine the hyphothesis effect of participation budgeting on job relevant information and  information asimetry as a moderating variable , and effect of participation budgeting and information asimetry on budget slack and job relevant information as mediating varible. The respondent of this research are 30 structural staf of program and ministry in Maranatha Christian University who have participated to make  budgeting. This method that is used in this research is causal. Sampling technique employed in this research is purposive random sampling. It is using  simple regression analysis to examine the effect participation budgeting on job relevant information and asimetry information as a moderated variable, and effect of participation budgeting and information asimetry on  budget slack and job relevant information as a variabel mediating. This result of this research shows that participation budgeting give positive effect to job relevant information and  information asimetry as moderating variable, and  participation budgeting and information asimetry have negative effect to budget slack and  job relevant information as a mediating variable. Increasing on the participation budgeting and information asimetry and job relevant information, will effect decreasing on budget slack.  

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Jurnal

Jurnal Akuntansi Maranatha

Jurnal Akuntansi Maranatha is an open access, peer-reviewed journal that publishes original accou... tampilkan semua