Pengaruh Partisipasi Anggaran Terhadap Asimetri Informasi Dengan Job Relevant Information (JRI) Sebagai Variabel Intervening (Studi pada Rumah Sakit Umum Yang Sudah BLU di Sumatera Barat)

Abstract

Hospital as one type of public service agency (BLU) is spearheading the development of public health. By having a

shape as an organization BLU, the hospital has a pattern of financial management flexibility in the form of flexibility

to implement business practices that are healthy. Hospitals were given the authority and autonomy in managing

resoursces so that the service can achieve the goals and objectives more effective and efficient. In the preparation of

the budget required hospitalization budgetary participation and job relevant information (jri) subordinate to prevent

information asymmetry. Information asymmetry is influenced by factors such as budgetary participation and job

relevant information (jri). The author wanted to determine the influence of these factors on information asymmetry.

To test this hypothesis, the authors used primary data. Data analysis techniques using path analysis with information asymmetry as an endogenous variable, budgetary participation as exogenous and job relevant information (jri) as an intervening variable. Once the data is analyzed, it was found that all these factors had no significant negative effect on information asymmetry. This suggests the existence of budgetary participation and job relevant information (jri) can not reduce the information asymmetry. It is recommended to the parties involved in the budgeting hospitals perform reassessment of the budget participation and job relevant information (jri) subordinates in order to prevent the occurrence of asymmetry of information.

Keywords: information asymmetry, budget participation, job relevant information (jri).