PENGARUH ASIMETRI INFORMASI, JOB RELEVANT INFORMATION DAN EFEKTIVITAS PENGENDALIAN ANGGARAN TERHADAP BUDGETARY SLACK (Studi Empiris pada SKPD Kota Padang)
Abstract
This study aimed to test: 1) The influence of asymmetry of information to the budgetary slack, 2) Effect of job relevant information to the budgetary slack, 3) Effect of budget control effectiveness against budgetary slack.
This type of research is classified at the research be causative. The population in this study is SKPD Padang. Selection of the sample with a total sampling method. The data used in this study of primary data. The data collection technique is a technique survey by distributing questionnaires to every superintendent and chief financial subpart participate in the preparation of the budget on education. The analytical method used is multiple regression analysis, with the budget gap as the dependent variable. asymmetry of information, job relevant information and effectiveness of the controls as the independent variables.
The results show that: 1) The asymmetry of information signifikaan positive influence on budgetary slack, the significance value 0.019 <0.05, β coefficient of 0.100 and tcount> ttable namely 2.320> 1.660 (H1 accepted). 2) Job relevant information positive significant effect on the budget slack, the significance value 0.000 <0.05, β coefficient of 0.307 and tcount> ttable namely 4.282> 1.660 (H2 rejected). 3) The effectiveness of budgetary control positive significant effect on the budget slack, the significance value 0.001 <0.05, β coefficient of 0.313 and tcount> ttable namely 3.370> 1.660 (H3 rejected).
Based on the results of this study concluded that hypothesis 1 is accepted, hypothesis 2 is rejected and the hypothesis is rejected and suggested 3: 1) For further research, in order to take more samples and add to other research variables in this study. For instance variable task uncertainty, environmental uncertainty, organizational commitment, budget goal clarity, emphasis budget and others. 2) In this study, there are still weaknesses that there are some people who responded to the questionnaire research that does not match the actual conditions so that the data obtained are not necessarily portray the actual situation, then for further research should be in addition to a questionnaire conducted interview / ask questions directly to the respondent loud and clear, and should broaden the scope of research in SKPD to other cities.
Keywords: budgetary Slack, Information Asymmetry, Job Relevant Information, Effectiveness of Budget Control.
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