Pengaruh Partisipasi Anggaran Dan Asimetri Informasi Terhadap Timbulnya Budget Slack (Studi Empiris Pada Pemerintah Kota Padang)

Abstract

This study aimed to examine: 1) the effect of budgetary participation on budget slack, 2) the effect of information asymmetry on budget slack.

The type of this research is clsification as causative research. Population in this study is SKPD of Padang state. total sampling method to select the sample . the  primary data used in this research. The survai by distributing questionnaires to collect the data to every leader of SKPD and chief finansial officer who participated in the preparation of the budget SKPD. The analysis Method used is multiple regresion, with the budget slack as the dependent variable and budgetari participation and information asymmetry as the independen variable.

The result of the tes showed that: 1) the budgetary Partisipation impact negatively on budget slack, signifikance value 0,004 < 0,05, β  koficient-0,192 and  t_count < t _table is - 2,949 < 1,665 (H₁ rejected). 2) the information Asymmetry impact positif on budget slack, significance value 0,000 < 0,05, koefisien β 534 and the value t _count > t _table is 6,838>1,665 (H₁ accepted).

Based on the result of this research, concluded that the first hypothesis  rejected and second hypotesys accepted and recommen: 1) for all city agencies in order to observe the different of information in budgetary preparation and  also further increase participation employee in the preparation, so that the budget slack can be minimized. 2) for the further reseach should use the data collection technic with survai techniques and direct interviews with the responden, and by looking at the value of Adjusted R Square the research still low,  should add another independent variable or add the pemoderation variable  until intervening variable such as budget emphasis variable, uncertainty environtment, the kohesiveness of group and other variable.

Keywords: Budget Slack, Budget Participation, Information Asymmetry