The Effect of Budget Participation on Budgetary Slack with Information Asymmetry and Organizational Commitment as a Moderating Variable

  • Irma Dwi Pusporini Badan Pendapatan, Pengelolaan Keuangan dan Aset Daerah Cilacap Regency, Indonesia.
  • HARYADI HARYADI Jenderal Sudirman University
  • ELIADA HERWIYANTI Jenderal Sudirman University
Keywords: Budget Participation; Budgetary Slack; Information Asymmetry; Organizational Commitment.


This study examines the effect of budget participation on budgetary slack using information asymmetry and organizational commitment as a moderating variable. Hypotheses proposed to this study are budget participation will have a positive effect on budgetary slack, the information asymmetry will have a positive effect on the relationship of budget participation and budgetary slack, organizational commitment will have the negative effect on the relationship of budget participation and budgetary slack. This research is located in Cilacap Regency. Purposive sampling is used to take the samples. The method used in this research is survey method. Data collection method that is used questionnaires method. Data analysis methods that are used linear regression analysis and regression analysis moderation with an absolute difference method. These results shows that budgetary participation has a positive effect on budgetary slack, and the information asymmetry strengthens the effect of budget participation to budgetary slack, additionally, the results show that organizational commitment debilitation the effect of budgetary participation to budgetary slack.


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How to Cite
Pusporini, I., HARYADI, H., & HERWIYANTI, E. (2018). The Effect of Budget Participation on Budgetary Slack with Information Asymmetry and Organizational Commitment as a Moderating Variable. Journal of Research in Business, Economics and Management, 12(1), 2261-2269. Retrieved from