PENGARUH PARTISIPASI ANGGARAN, INFORMASI ASIMETRI DAN SELF ESTEEM TERHADAP BUDGETARY SLACK

Abstract

This research aimed to empirically examine the effect of budget participation, asymmetry information, and self-esteem on budgetary slack. The Budgetary slack is a form of deviant behavior in budgeting. The research was quantitative. Moreover, the research population used all the echelon three and four officials in the Regional Apparatus Work Unit city of Surabaya which consisted of 23 services and work units of Surabaya city. Furthermore, the sampling technique used purposive sampling, with 94 respondents as research sample. Additionally, the instrument in data collection technique used a survey method through the directly distributed questionnaire. The questionnaire was arranged by a Likert scale of 1-5. In addition, the research data analysis technique used SPSS (Statistical Product and Service Solution) program. The research result concluded that budget participation had a positive effect on the budgetary slack. On the other hand, asymmetry information did not affect the budgetary slack. Likewise, self-esteem did not affect the budgetary slack.