6. Analisis Budaya Organisasi dan Asimetri Informasi dalam Senjangan Anggaran

Abstract

Analysis of Organizational Culture and Information Asymmetri in Budgetary Slack. This study aims to 1) examine the influence of budget participation on budgetary slack. 2) examine the influence organizational culture as an independent variable, pure or quasi moderation in the relationship between budgetary participation with the budgetary slack. 3) examine the information asymmetry as an independent variable, pure or quasi moderation moderation in the relationship between budgetary participation with the budgetary slack. The method of analysis is the field of research and multiple linear regression analysis. The results showed that 1) budget participation has a positive relationship with budgetary slack. 2). organizational culture is a moderating variable and 3) Information asymmetry as quasi moderating variables.