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JIRA PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGET SLACK DENGAN ASIMETRI INFORMASI DAN TEKANAN ANGGARAN SEBAGAI VARIABEL PEMODERASI (STUDI EMPIRIS PADA PEMERINTAH KOTA SURABAYA)
The purpose of this research is: (a) to analyze the influence of budget participation to the budget slack
to the public sector organization; (b) to analyzes the information asymmetry and using budget
pressure to moderate the influence of budget participation to the budget slack. In this research, the data
collection is conducted by using questioner survey. This research is using linear regression analysis
model with the moderating variable which is tested by using Moderated Regression Analysis (MRA).
The research result shows that: (1) the budgeting has significant influence to the budget slack creation
because with the participation from the subordinate in the process of budgeting preparation will create
a bigger chance of the budget slack. (2) the information asymmetry is moderating the influence of
budgeting participation to the budget slack since the advantage of the technical information belongs to
the subordinate has been utilized in order to achiever the budgeting target easier. (3) the budgeting
pressure is moderating the influence of budgeting participation to the budget slack but the budgeting
pressure is weaken the budgeting participation in influencing subordinate the creation of budget slack
since there is the budget pressure that is not always make the subordinate to create the group,
subordinate will improve their performance in order to reach the targeted budget.
Keywords: budgeting participation, information asymmetry, budgeting pressures, and budget slack
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