PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) TERHADAP ASIMETRI INFORMASI DAN KINERJA MANAJERIAL DI SEKRETARIAT DAERAH PROVINSI BENGKULU

The objectives of this researchwere (1) to find out and analyze the
influence of budget participation and job relevant information toward
asymmetrical information and (2) to figure out and analyze the influence of
Budget participation and Job relevant information toward managerial performance
in Sekretariat Daerah of Bengkulu Province.
The sample that was used in the research was 122 people i.e. division
heads and subdivision heads in Sekretariat Daerah of Bengkulu Province. The
method of choosing the sample wascensus. The data collecting method was by
distributing questionnaires. The data analysis used multiple linear regression
instruments through SPSS program that was preceded by classic assumption
testing which consists of formality test and multikolenieritas test. The hypothesis
wastested by F test and T test.
The results of data analysis show that: (1) the result of the first tested hypothesis
showsa regression coefficient 11,112 with probability 0,000 which means the
Budget participation influents positively and significantly towards asymmetrical
information; (2) the result of the second tested hypothesis showsa regression
coefficient 5,013 with probability 0,000 which means job relevant information
influents positively and significantly towards asymmetrical information; (3) the
result of the third tested hypothesis showsa regression coefficient 14,155 with
probability 0,000 which means budget participation influents positively and
significantly towards managerial performance; and (4) the result of the
fourthtested hypothesis showsa regression coefficient 4,486 with probability 0,000
which means job relevant information influents positively and significantly
towards managerial performance.