Participative Budget, Information Asymmetry, and Budget Emphasis as a Predictor of Budgetary Slack
- 10.2991/aebmr.k.210416.032How to use a DOI?
- Participative budget, information asymmetry, and budget emphasis, budgetary slack
This study aims to explain the influence of the participative budget (X1), information asymmetry (X2), and budget emphasis (X3) through the possibility of budgetary slack (Y). The populations in this study are all the employers at Region Water Utility Company (PDAM) Malang city and regency. The total population is 872 respondents, while the samples taken in amount of 65 respondents. Sample collecting in this study used a purposive sampling This sampling technique used to determine the samples. The data were analyzed by using double regression and hypothesis test. The result of this study showed that participative budget, information asymmetry, and budget emphasis give a positive and significant influence on the budgetary slack.
- © 2021, 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/).
Cite this article
TY - CONF AU - Sulastri AU - Maya Tri Wardani PY - 2021 DA - 2021/04/19 TI - Participative Budget, Information Asymmetry, and Budget Emphasis as a Predictor of Budgetary Slack BT - Proceedings of the 7th Regional Accounting Conference (KRA 2020) PB - Atlantis Press SP - 247 EP - 254 SN - 2352-5428 UR - https://doi.org/10.2991/aebmr.k.210416.032 DO - 10.2991/aebmr.k.210416.032 ID - 2021 ER -