Participative Budget, Information Asymmetry, and Budget Emphasis as a Predictor of Budgetary Slack

Abstract

This study aims to explain the influence of the participative budget (X1), information asymmetry (X2), and budget emphasis (X3) through the possibility of budgetary slack (Y). The populations in this study are all the employers at Region Water Utility Company (PDAM) Malang city and regency. The total population is 872 respondents, while the samples taken in amount of 65 respondents. Sample collecting in this study used a purposive sampling This sampling technique used to determine the samples. The data were analyzed by using double regression and hypothesis test. The result of this study showed that participative budget, information asymmetry, and budget emphasis give a positive and significant influence on the budgetary slack