Effect of Internal Control Systems, Information Asymmetry and Environmental Uncertainty on Budgetary Slack

Abstract

This study aims to determine the effect of the internal control system, information asymmetry, and environmental uncertainty on the budgetary slack at Manufacturing companies in the Cikarang Region, Bekasi. This research data collection technique used a questionnaire and was processed using the Partial Least Square (PLS) program. The results of this study indicate that the internal control system has a negative effect, while the information asymmetry and environmental uncertainty have a positive and significant effect.