PENGARUH ASIMETRI INFORMASI DAN KOMITMEN ORGANISASI TERHADAP HUBUNGAN ANTARA PARTISIPASI ANGGARAN DENGAN KESENJANGAN ANGGARAN

Abstract

The relationship between budgetary participation and budgetary slack has
been examined in several accounting studies with conflicting results. The conflicting
result may reflect the influence of moderating variables. Using a contingency
approach, this study examines the moderating effects of information asymmetry and
organizational commitment on the relationship between budgetary participation and
budgetary slack.
The subjects of this study are responsibility centre managers of go public
companies that are located in Sumatera Utara. Mailed questionnaires were used to
collect data. Purposive sampling method used in this study with response rate 53,5%
or 61 of 114 questionnaires were sent to responsibility centre managers. Moderated
Regression Analysis (MRA) was used to ascertain the moderating effect in the
research model. Analysis were based on the responses of 56 responsibility centre
managers.
Analysis of interactions between information asymmetry, organizational
commitment and budgetary participation offered two interesting findings. First, no
siqnificant interactive effect between information asymmetry and budgetary
participation were found to have affected budgetary slack. Second, no siqnificant
interactive effect between organizational commitment and budgetary participation
were found to have affected budgetary slack