Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Ambiguitas Peran Dan Asimetri Informasi Sebagai Pemoderasi (Studi Empiris Pada Pemerintah Kota Padang)

Abstract

This study aimed to examine: 1) the effect of budgetary participation on budgetary slack, 2) the effect of budgetary participation on budgetary slack moderating role ambiguity, 3) the effect of budgetary participation on budgetary slack with information asymmetry as moderating.

The population in this study is SKPD Padang. The selection of sample used purposive sampling method. Data that is used in this research is primary data, that was collected by survey techniques by distributing questionnaires to each head of SKPD, Chief Financial Subdivision, Head of Division / Section on SKPD. Moderated regression analysis was used as the method of analysis.

The research provides that the empirical evidence 1) budgetary participation has negative effect on budgetary slack with  significant value 0.046 <0.0 (H ₁ is rejected), 2) role ambiguity had no significant positive effect on the relationship between budgetary participation with budgetary slack where significant value 0.304> 0.05 (H ₂ rejected), 3) Asymmetry of information has significant positive impact on the relationship of  budgetary participation and budgetary slack where significant value of 0.004 <0.05 (H ₃ is rejected).

The implication of the these findings for SKPD the city of Padang, should be able to increase the positive communication with his superior in preparation of budget. This study, I suggested has based on the findings of: 1) Further research, preferably for using direct interviews with respondents, 2) For the next researchers who are interested in further for research with same topict we suggest to investigate another  variables such as individual capacity, budget goal clarity, budget emphasis and budgetary fulfilled.

Keywords: Budgetary Slack, Budgetary Participation, Role Ambiguity, Information Asymmetry