Authors:

Kadek Ayu Mika Dwi Riantari, Maria Mediatrix Ratna Sari

Abstract:

“This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack. Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.”

Keywords

: Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.

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PDF:

https://jurnal.harianregional.com/akuntansi/full-51907

Published

2019-11-25

How To Cite

DWI RIANTARI, Kadek Ayu Mika; RATNA SARI, Maria Mediatrix. Pengaruh Penganggaran, Budget Empahasis, Asimetri Informasi Pada Budgetary Slack Dengan Locus Of Control Sebagai Pemoderasi.E-Jurnal Akuntansi, [S.l.], v. 29, n. 2, p. 547 – 560, nov. 2019. ISSN 2302-8556. Available at: https://jurnal.harianregional.com/akuntansi/id-51907. Date accessed: 28 Aug. 2025. doi:https://doi.org/10.24843/EJA.2019.v29.i02.p05.

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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 29 No 2 (2019)

Section

Articles

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