Pengaruh Partisipasi Anggaran, Locus Of Control, Dan Budget Emphasis Terhadap Bugdetary Slack Dengan Asimetri Informasi Sebagai Variabel Mediating (Studi pada Pejabat Eselon III dan IV di Seluruh SKPD Kabupaten Sragen)

Virginia, Aviva and -, Andy Dwi Bayu B., M.Si, Ph.D (2021) Pengaruh Partisipasi Anggaran, Locus Of Control, Dan Budget Emphasis Terhadap Bugdetary Slack Dengan Asimetri Informasi Sebagai Variabel Mediating (Studi pada Pejabat Eselon III dan IV di Seluruh SKPD Kabupaten Sragen). Skripsi thesis, Universitas Muhammadiyah Surakarta.

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Abstract

This study aims to examine the effect of budget participation, locus of control, and budget emphasis on budgetary slack with information asymmetry as a mediating variable. This study uses primary data conducted on echelon III and IV officials in all SKPDs of Sragen district using a total sample of 188 respondents. The data analysis technique used is SEM-PLS whose calculations are assisted by the SmartPLS 3.2.9 program. The evaluation analysis of the Partial Least Square (PLS) model was carried out by evaluating the outer model and evaluating the inner model. The sampling technique used was purposive sampling. The results of data analysis show that budgetary participation and locus of control have no significant effect on information asymmetry. Meanwhile, Budget emphasis has a positive and significant effect on information asymmetry. Budget participation, Budget emphasis has a positive and significant effect on budgetary slack. Meanwhile, locus of control and information asymmetry have no significant effect on budgetary slack. Then information asymmetry cannot mediate positively and significantly between budget participation, locus of control, and budget emphasis on budgetary slack

Item Type:	Karya ilmiah (Skripsi)
Uncontrolled Keywords:	budget participation, locus of control, budget emphasis, budgetary slack and information asymmetry
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Fakultas Ekonomi dan Bisnis > Akuntansi
Depositing User:	AVIVA VIRGINIA
Date Deposited:	29 Jul 2021 03:12
Last Modified:	29 Jul 2021 03:12
URI:	http://eprints.ums.ac.id/id/eprint/92437

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