Abstract
This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. This research was carried out by rural banks spread across Tabanan Regency. The population were budget compilers in 22 BPRs. The technique of determining the sample purposive sampling with criteria of selected informants who had occupied the position / part of at least 2 years and contributed to the preparation of the budget. Data collection by distributing questionnaire. Data analysis technique used is MRA. The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack. Locus of control moderates the influence of participatory budgeting, budget empahasis and information asymmetry on budgetary slack.
 Keywords : Budgeting; Budget Empahasis; Information Asymmetry; Budgetary Slack; Locus Of Control.
Highlights
This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on Bank Perkreditan Rakyat (BPR) budgetary slack in Tabanan Regency
The results indicate that budgetary, empahasis budget, information asyimmetry has a positive effect on budgetary slack
Penelitian ini didukung oleh penelitian (Eka, 2016), ditemukan bahwa ada asimetri informasi memiliki arah pengaruh yang positif terhadap senjangan anggaran serta dimoderasi oleh variabel locus of control
Summary
This study aims to determine the effect of budgeting, budget emphasis and information asymmetry on budgetary slack and to find out locus of control as moderating participatory budgeting, budget emphasis and information asymmetry on BPR budgetary slack in Tabanan Regency. Berdasarkan penelitian Eka (2016), ditemukan bahwa ada asimetri informasi memiliki arah pengaruh yang positif terhadap senjangan anggaran serta dimoderasi oleh variabel locus of control.
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