Pengaruh Penitikberatan Anggaran dan Asimetri Informasi pada Hubungan Antara Partisipasi dalam Penganggaran dengan Kesenjangan Anggaran

Abstract

The relationship between budgetaryparticipation and budgetary slack has been examined in several accounting studies with conflicting results. Whether budgetary slack is likely outcome in allparticipatively set budget is a matter of conjecture. The inconsistent result may reflect the influence of a contingency variable, such as, budget emphasis and information asymmetry. This study examined a link between participation and budgetary slack through two variables: superiors' budget emphasis in their evaluation of subordinate performance, and the degree of information asymmetry between superiors and subordinates. The research is carried out by using survey method whose data are gathered trough questionnaires sent to some manufacturing and service companies listedon the Jakarta Stock Exchange. The result of this study shows that: (I) Budgetary participation did not influence budgetary slack, (2) Budgetary participation, budget emphasis and information asymmetry didnot influence budgetary slack.