Pengaruh Partisipasi Anggaran, Kejelasan Tujuan Anggaran, dan Asimetri Informasi terhadap Timbulnya Senjangan Anggaran
Abstract
This study aimed to examine: 1) the effect of budgetary participation on budgetary
slack, 2) the effect of budget goal clarity on budgetary slack, 3) the effect of
asymmetry information on budgetary slack. The population in this study is SKPD
Yogyakarta. 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. Data anlysis uses the IBM
SPSS Statistics 22. The result of this research shows that budgetary participation
and budget goal clarity significant-positively affect towards budgetary slack,
while asymmetry information variable does not significantly affect on the
budgetary slack
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