PERAN MEDIASI ASIMETRI INFORMASI DAN INSENTIF DALAM KASUS KESENJANGAN ANGGARAN PENDAPATAN ASLI DAERAH

Abstract

In  the private sector budget slack  are  more dominant due to economic motivational factors such  as  incentives .In  the local government sector there  are  organizations that operate  as  profit  centers and can be assumed to be the same  as  the private sector . This  study  purpose to show empirical evidence about the mediation of information asymmetry and incentives  in  the phenomenon of budget slack  in  the Locally - Own Source Revenue  Plan.Data  collection techniques using primary  data.The  sample uses Echelon IIIa and IVa officials who work  in  local government institutions ,  namely the bureaucrats for collecting local re venue .  This  study  results information asymmetry mediate tothe relationship of participation to budget slack .W hile incentives do  not  mediate to  he relationship of information asymmetry to budget slack .  Results of t his study  provides empirical evidence that economic factors  arenot  encourage of budget slack  in  the local government sector