Pengaruh Partisipasi Penyusunan Anggaran, Informasi Asimetri, Budget Emphasis dan Komitmen Organisasi terhadap Timbulnya Budgetary Slack Aparat Pemerintah Bengkulu (Study Empiris pada SKPD Pemerintah Kota Bengkulu)

Hidayani, Selvi and Nila, Aprila (2012) Pengaruh Partisipasi Penyusunan Anggaran, Informasi Asimetri, Budget Emphasis dan Komitmen Organisasi terhadap Timbulnya Budgetary Slack Aparat Pemerintah Bengkulu (Study Empiris pada SKPD Pemerintah Kota Bengkulu). Undergraduated thesis, Fakultas Ekonomi UNIB.

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Abstract

The objective of this research is to know the effect of Budgetary Participation, Asymmetry Information, Budget Emphasis and Comitment Organization to budgetary slack at SKPD govermental of Bengkulu City. This research used Quesioner in data collection. The sampling method used in this study is porposive sampling of structural echelon III and IV in unit of government of Bengkulu city that are certainly involved in the budgeting process. The result showed that at the beginning of the study hypothesis was rejected because of budgetary participation has a positive effect on budgetary slack. This means more higher budgeting participation in govermental of Bengkulu city, budgetary slack is also will be increasing. As for the other hypothesis is accepted, because the second hyphothesis research results showed the information asymmetry has a positive effect on budgetary slack. Similary for the third hypothesis is also accepted, where the budget emphasis has a positive impact on budgetary slack. The fourth hypothesis is accepted, because the results showed that comitment organization has negative on budgetary slack. Based on F test the fifth hypothesis is also accepted which are budgetary participation, asymmetry information, budget emphasis and comitment organization are simultaneous effect on budgetary slack.

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