Pengaruh Penganggaran Partisipasi dan Job Relevan Information terhadap Budget Slack Pemerintah Provinsi Riau

Abstract

This study examines the direct effect and indirect effect of budgetary participation andjob relevan informatioin (JRI) on budget slack. This study investigates whether the effect of suchmeasure is mediated by asymmetry information .This reaserch used heads of offices since theywere mostly involved in budget processing in the offices local government in Riau. Data werecollected through questionnaires, out of 1000 questionnaires sent, only 497 questionnaires couldbe processed. The empirical result using path analysis show that budgetary participation haveeffect on budgetary slack but indirect effect more than direct effect on budget slack.The resultshow asymmetry information in mediating budgetary participation on budget slack. Job RelevanInformation not have direct effect and indirect effect on budget slack. Budgetary participation andJob relevan Information not have effect on asymmetry information. But asymmetric informationhave effect on Budget Slack