The Determinants Of Budgetary Slack With Information Asymmetry As A Moderation

Abstract

This study aims to determine the Effect of Budget Participation, Budget Emphasis, Self Esteem on Budgetary Slack with Information Asymmetry as Moderating Variable. This research belongs to the type of quantitative research. The data collection method used is primary data with a survey method. The technique used is by distributing questionnaires to managers and financial staff who work in manufacturing companies in the South Tangerang area. The sampling technique used is convenience sampling. Testing this research data is processed using Smart PLS 3 software. The results of this study partially show that Budget Participation has a significant positive effect on the Budgetary Slack, Budget Emphasis has a significant positive effect on the Budgetary Slack , Self Esteem has a significant negative effect on the Budgetary Slack. Information asymmetry has a significant positive effect on the Budgetary Slack. Information asymmetry is a Moderating Predictor variable that cannot moderate the influence of Budget Participation, Budget Emphasis, and Self Esteem on the Budgetary Slack.