RAALTEN, Azcarlo Van (2016) The Influence of Budgetary Participation, Information Asymmetry and Budget Emphasis on The Budgetary Slack with Self-Esteem as Moderating Variable. Skripsi thesis, Universitas Jenderal Soedirman.

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Abstract

This research was entitled “The Influence of Budget Participation, Information Asymmetry and Budget Emphasis on the Budgetary Slack with Self Esteem as Moderating Variable”. The purpose of this research is to analyze the significant influence of Budget Participation, Information Asymmetry and Budget Emphasis on the Budgetary Slack with Self Esteem as moderating variable. The research was conducted in PT. Jasa Raharja (Persero) Central Java with the population of 170. The method of research was survey and the sampling technique used was purposive sampling and 50 people were selected as respondents. Fifty questionnaires were distributed and only 40 returned. Multiple Linear Regression model was applied. The conclusions are as follows: (1) Budgetary participation has positively significant influence on budgetary slack; (2) Information asymmetry has positively significant influence on budgetary slack; (3) Budget emphasis has positively significant influence on budgetary slack; (4) Selfesteem can moderate the influence of budgetary participation, information asymmetry and budget emphasis towards budgetary slack. Refers to the conclusion, it could be implied that (1) Involving the parties concerned in preparing the budget followed by equalizing goal between the company and employees; (2) Top managers should check and control the activities of lower level managers to avoid the information asymmetry in order to minimize the budgetary slack; (3) The top-level managers should reduce budgetary pressures and set logic budget (achievable) in order to minimize employees in creating budgetary slack; (4) The company needs to pay attention on various policies, especially those related to the training and supervising support. The ways could be done are by providing training or seminar to increase self-esteem, and giving the opportunity to pursue higher education.

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