Pengaruh Partisipasi Anggaran, Kejelasan Tujuan Anggaran, dan Asimetri Informasi terhadap Timbulnya Senjangan Anggaran

Abstract

This study aimed to examine: 1) the effect of budgetary participation on budgetary slack, 2) the effect of budget goal clarity on budgetary slack, 3) the effect of asymmetry information on budgetary slack. The population in this study is SKPD Yogyakarta. The selection of sample used purposive sampling method. Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each head of SKPD, Chief Financial Subdivision, Head of Division / Section on SKPD. Data anlysis uses the IBM SPSS Statistics 22. The result of this research shows that budgetary participation and budget goal clarity significant-positively affect towards budgetary slack, while asymmetry information variable does not significantly affect on the budgetary slack