Moderation Of Information Asymmetry, Self Esteem To The Effect Of Participatory Budgeting On Budgetary Slack

DOI

10.2991/icame-17.2017.13How to use a DOI?

Keywords

Budgetary Slack, Participatory Budgeting, Self Esteem, Information Asymmetry.

Abstract

Supposed the budgetary participation does not always have a linear effect on budgetary slack. This is because the factors asymmetry of information and self-esteem. The research aimed to find out whether information asymmetry and self esteem are able to moderate the effects of participatory budgeting on budgetary slack. The data was collected using questionnaire. The amount of samples in this research were 100 echelon SKPD’s Government of South Sulawesi selected by purposive sampling method. The analysis technique used moderation regression analysis. The result showed that participatory budgeting had a positive effect on budgetary slack. Self-esteem Variable weakened the effect of participatory budgeting on budgetary slack, while variable of information asymmetry strengthened the effect of participatory budgeting on budgetary slack.

Copyright

© 2017, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Seri Suriani
AU  - Syamsu Alam
AU  - Mursalim Nohong
PY  - 2017/10
DA  - 2017/10
TI  - Moderation Of Information Asymmetry, Self Esteem To The Effect Of Participatory Budgeting On Budgetary Slack
BT  - Proceedings of the 2nd International Conference on Accounting, Management, and Economics 2017 (ICAME 2017)
PB  - Atlantis Press
SP  - 175
EP  - 183
SN  - 2352-5428
UR  - https://doi.org/10.2991/icame-17.2017.13
DO  - 10.2991/icame-17.2017.13
ID  - Suriani2017/10
ER  -