PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN INFORMASI ASIMETRI, JOB RELEVANT INFORMATION, DAN EFEKTIVITAS PENGENDALIAN ANGGARAN (Pada Satuan Kerja Perangkat Daerah di Kabupaten Serang)
| Main Author: | Febriyanti, Fenti |
|---|---|
| Format: | Thesis NonPeerReviewed Book |
| Bahasa: | ind |
| Terbitan: |
, 2016
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| Subjects: | |
| Online Access: |
https://eprints.untirta.ac.id/11160/1/PENGARUH%20PARTISIPASI%20ANGGARAN%20TERHADAP%20BUDGETARY%20SLACK%20DENGAN%20INFORMASI%20ASIMETRI%20JOB%20RELEVANT%20INF.PDF https://eprints.untirta.ac.id/11160/ |
Daftar Isi:
- The study aimed to find out the effect of participatory budget, information asymmetry, job relevant information (JRI) and effectiveness of budget control on the budgetary slack in the SKPD Office Serang. A population of 98 people consisting of the Regional Secretary / Secretary of Parliament / Head / Chief Inspectorate / Head of Regional / Municipal Police Units (Echelon II), Head of the Regional Agency (Echelon III) and Section Chief and Head of Sub. Section (Echelon IV). Sampling technique used is purposive sampling. Data analysis techniques used in this research is to approach Partial Least Square (PLS) using Smart PLS software version 2.0. The results of the study indicated that (1) information asymmetry had a significant effect on the participatory budget (2) participatory budget had a significant effect on the budgetary slack (3) participatory budget had a significant effect on the job relevant information (JRI) (4) job relevant information (JRI) had a negative significant effect on the budgetary slack (5) participatory budget, job relevant information (JRI) had a negative significant effect on the budgetary slack (6) participatory budget had a significant effect on the effectiveness of budget control (7) effectiveness of budget had a negative significant effect on the budgetary slack (8) participatory budget, effectiveness of budget control had a negative significant effect on the budgetary slack