The effect of information asymmetry, budget emphasis, individual capacity and self esteem on budget performance with budgetary slack as a mediation variable and budget participation as a moderating variable in regional apparatus organizations in Berau district

Siti Munawaroh (), Tri Ratnawati () and Ulfi Pristiana ()

Edelweiss Applied Science and Technology, 2024, vol. 8, issue 6, 1082-1095

Abstract: This study aims to analyze the Influence of Information Asymmetry, Budget Emphasis, Individual Capacity and Self Esteem on Budget Performance with Budgetary Slack as a Mediating Variable and Budget Participation as a Moderating Variable in Regional Government Organizations in Berau Regency. The research design uses an explanatory research approach, with the sample being the sample in this study, namely the regional apparatus organization involved in the process of preparing, implementing and accounting for the budget. The total population and sample are 141 people consisting of 47 regional apparatus organizations in Berau Regency. The data collection method is a survey using a questionnaire, and the analysis technique used is Structural Equation Modeling (SEM).

Keywords: Budgetary slack; Individual capacity budget emphasis; Information asymmetry; Self-esteem; Budget performance. (search for similar items in EconPapers)
Date: 2024
References: Add references at CitEc
Citations:

Downloads: (external link)
https://learning-gate.com/index.php/2576-8484/article/view/2212/847 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ajp:edwast:v:8:y:2024:i:6:p:1082-1095:id:2212

Access Statistics for this article

More articles in Edelweiss Applied Science and Technology from Learning Gate
Bibliographic data for series maintained by Melissa Fernandes ().