Department of Accounting, Faculty of Economics and Business, Udayana University, Bali, Indonesia.
Review Article
World Journal of Advanced Research and Reviews, 2024, 23(01), 977-987
Received on 30 May 2024; revised on 09 July 2024; accepted on 11 July 2024
The purpose of this research is to determine the effect of budget participation, information asymmetry, and autonomous budget motivation on budgetary slack directly or moderated by job relevant information. The population in this research is all village officials in Gianyar Regency who are involved in preparing the village budget in Gianyar Regency. Sampling in this research was carried out by purposive sampling with a sample size of 192 people. Research data was collected through the results of distributing questionnaires and analyzed using the Partial Least Square/PLS analysis technique. The research results state that budget participation has a positive effect on budgetary slack. Information asymmetry has no effect on budgetary slack. Autonomous budget motivation has a negative effect on budgetary slack. Job relevant information is unable to moderate the influence of budget participation on budgetary slack. Job relevant information is unable to moderate the influence of information asymmetry on budgetary slack. autonomous budget motivation against budgetary slack.
Budget Participation; Information Asymmetry; Autonomous Budget Motivation; Budgetary Slack; Job Relevant Information
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Ni Gusti Ayu Ekayanti and I Gusti Ayu Made Asri Dwija Putri. Moderates of job relevant information: Budget participation, information asymmetry, autonomous budget motivation and budgetary slack. World Journal of Advanced Research and Reviews, 2024, 23(1), 977-987. Article DOI: https://doi.org/10.30574/wjarr.2024.23.1.2073