EFFECT OF INFORMATION ASYMMETRY AND BUDGET TARGETS CLARITY BETWEEN BUDGET PARTICIPATION AND BUDGETARY SLACK
Nurhayati Haris, Sudirman, and Ernawaty Usman

Accounting Departement
Tadulako of University

Abstract

This study aims to examine (1) the effect of budgetary participation on budgetary slack, (2) Influence of Information Asymmetry on Budgetary Slack. (3) The Influence of Clarity of Budget Objective on Budgetary Slack., (4) Information Asymmetry as an independent variable, moderation variable or quasi moderation variable to the Budgetary Slack.. and (5) Clarity of Budget Objectives as independent variables, moderation variables or quasi moderation variables to Budgetary Slack.
The specific and long-term targets of this research are to find the rules of budgetary participation in budgeting in the form of policies for public sector organizations and serve as basic concepts for public sector organizations, especially the Regional Device Work Unit (SKPD) in Palu City in a participatory budget-based budgeting policy organizational goals as well as enrich the treasury of science in the field of Management Accounting and behavioural Accounting

Keywords: Budgetary Slack, Information Asymmetry, Clarity of Budget.

Topic: Financial Management and Accounting