Authors:

Anak Agung Gde Wimba Wardhana, Gayatri Gayatri

Abstract:

“Budgetary slack is a budgeting process that found intentional distortion by lowering budgeted revenues and increasing budgeted costs. This study aims to determine the effect of budgetary participation, information asymmetry, environmental uncertainty, organizational culture and organizational commitment on budget slack at State General Hospital Jembrana District. This research was conducted on the authorized personnel in budget preparation at RSU Negara as many as 40 people. The result of hypothesis testing shows that budget participation variable has positive effect on budget slack, information asymmetry has positive effect on budget slack, environmental uncertainty has positive effect on budget slack, organizational culture has negative effect on budget slack, and organizational commitment has negative effect on budget slack. Keywords: budgetary participation, information asymmetry, environmental uncertainty, organizational culture, organizational commitment, budgetary slack”

Keywords

budgetary participation, information asymmetry, environmental uncertainty, organizational culture, organizational commitment, budgetary slack

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PDF:

https://jurnal.harianregional.com/akuntansi/full-40639

Published

2018-12-08

How To Cite

WIMBA WARDHANA, Anak Agung Gde; GAYATRI, Gayatri. Pengaruh Partisipasi Anggaran, Asimetri Informasi, Ketidakpastian Lingkungan, Budaya Organisasi, dan Komitmen Organisasi pada Senjangan Anggaran.E-Jurnal Akuntansi, [S.l.], v. 25, n. 3, p. 2098 - 2128, dec. 2018. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-40639. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2018.v25.i03.p18.

Citation Format

ABNT, APA, BibTeX, CBE, EndNote - EndNote format (Macintosh & Windows), MLA, ProCite - RIS format (Macintosh & Windows), RefWorks, Reference Manager - RIS format (Windows only), Turabian

Issue

Vol 25 No 3 (2018)

Section

Articles

Creative Commons License This work is licensed under a Creative Commons Attribution 4.0 International License