THE EFFECT OF PARTICIPATORY BUDGETING, INFORMATION ASYMETRICITY ON THE SLACK BUDGET AND THEIR IMPACT ON COMPANY PERFORMANCE LEVEL

IF 2.5 4区管理学 Q2 BUSINESS, FINANCE Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-10-29 DOI:10.47153/AFS14.1942021

S. Sabirin

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Abstract

This study aims to analyze the effect of participatory budgeting variables and information asymmetry on budgetary slack, and to analyze the effect of participatory budgeting and information asymmetry variables on company performance through budgetary slack. This research is causal (causal research). The study population is all offices of PT Angkasa Pura II (Persero) in Indonesia. The sample consists of a number of members selected from the population. The sampling technique used in this study is non probability sampling, that is total sampling. In this research a descriptive statistical analysis will be performed using path analysis. The results showed that Participatory Budgeting and Information Asymmetry had a significant positive effect on budgetary slack as well as on company performance. The Slcak budget has a significant positive effect on company performance. However, the Budgetary Slack in this research model did not succeed in mediating the relationship between Participatory Budgeting and Information Asymmetry on company performance.

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参与式预算、信息不对称对松弛预算的影响及其对公司绩效水平的影响

本研究旨在分析参与式预算变量和信息不对称对预算松弛的影响，并通过预算松弛分析参与式预算和信息不对称变量对公司绩效的影响。这项研究是因果(因果研究)。研究对象为印度尼西亚PT Angkasa Pura II (Persero)的所有办事处。样本由从总体中选出的一些成员组成。本研究采用的抽样技术为非概率抽样，即全抽样。在本研究中，将使用路径分析进行描述性统计分析。结果表明，参与式预算和信息不对称对预算松弛和公司绩效都有显著的正向影响。松弛预算对公司绩效有显著的正向影响。然而，本研究模型中的预算松弛并没有成功地中介参与式预算与信息不对称对公司绩效的影响。

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来源期刊

Abacus-A Journal of Accounting Finance and Business Studies BUSINESS, FINANCE-

CiteScore

3.30

自引率

4.80%

发文量

期刊介绍： Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.