Pengaruh Penitikberatan Anggaran dan Asimetri Informasi pada Hubungan Antara Partisipasi dalam Penganggaran dengan Kesenjangan Anggaran
Abstract
The relationship between budgetaryparticipation and budgetary slack has
been examined in several accounting studies with conflicting results. Whether
budgetary slack is likely outcome in allparticipatively set budget is a matter of
conjecture. The inconsistent result may reflect the influence of a contingency
variable, such as, budget emphasis and information asymmetry.
This study examined a link between participation and budgetary slack
through two variables: superiors' budget emphasis in their evaluation of
subordinate performance, and the degree of information asymmetry between
superiors and subordinates.
The research is carried out by using survey method whose data are
gathered trough questionnaires sent to some manufacturing and service
companies listedon the Jakarta Stock Exchange.
The result of this study shows that: (I) Budgetary participation did not
influence budgetary slack, (2) Budgetary participation, budget emphasis and
information asymmetry didnot influence budgetary slack.
Collections
- Akuntansi [4519]