Abstract
This study aims to examine the effect of budget participation, budgeting emphasis, and information asymmetry on budgetary slack on SKPD of Samarinda using multiple linear regression model with SPSS 23 software. The population in this research is all structural officials of SKPD Kota Samarinda. Sample selection using purposive sampling method. The selected samples are the parties who participated in the preparation of budget activities program which includes the Head Office, Sub-Head of Finance, Planning Head and Planning Staff at 36 SKPD in Samarinda, so the sample amounted to 112 respondents. The findings in the study are budget participation has a negative but not significant effect on budgetary slack on SKPD Samarinda this is because of alignment between employee goals and SKPD high. Budget emphasis has significant positive effect on budgetary slack on SKPD of Samarinda City. This is because budget targets serve as performance benchmarks so that employees can loosen the budget that makes budget targets accessible. Information asymmetry has a positive but insignificant effect on budgetary slack on SKPD Kota Samarinda. This can happen because of a clear regulation so that the information reported by a subordinate to the boss is in accordance with what really happened.Keywords: Budgetary Participation, Budget Emphasis, Information Asymmetry and Budgetary Slack
Highlights
This study aims to examine the effect of budget participation, budgeting emphasis, and information asymmetry on budgetary slack on SKPD of Samarinda using multiple linear regression model with SPSS 23 software
Pengaruh Partisipasi Anggaran, Budget Emphasis, dan Locus Of Control terhadap Slack Anggaran
Summary
Teoriagensi merupakan konsep yang menjelaskan hubungan kontraktual antara prinsipal dan agen, yaitu antara dua atau lebih individu, kelompok atau organisasi. Pihak prinsipal adalah pihak yang mengambil keputusan dan memberikan mandat kepada pihak lain (agen), untuk melakukan semua kegiatan atas nama principal (Jensen dan Meckling, 1976:308). Inti dari teori ini adalah kontrak kerja yang di desain dengan tepat untuk menyelaraskan kepentingan antara prinsipal dan agen. Teori agensi memiliki asumsi bahwa setiap masing-masing individu akan termotivasi oleh kepentingan dirinya sendiri sehingga akan menimbulkan konflik kepentingan antara prinsipal dan agen. Konflik kepentingan tersebut dapat terlihat dimana agen lebih memahami organisasi tempat ia bekerja dibandingkan seorang prinsipal sehinggamenyebabkan prinsipal tidak dapat menilai apakah informasi yang diberi seorang agen tersebut sudah optimal atau belum
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