The Effect of Budget Participation, Asymetric Information, Budget Employment and Motivation on the Budgetary Slack on Hotels in Batam City During the Covid-19 Pandemic

Catur Fatchu Ukhriyawati (), Setyawan Radytia Al Ghifari and Rahmi Yuliana
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Catur Fatchu Ukhriyawati: Universitas Riau Kepulauan, Program Studi ManajemenFakultas Ekonomi Dan Bisnis
Setyawan Radytia Al Ghifari: Universitas Riau Kepulauan, Program Studi ManajemenFakultas Ekonomi Dan Bisnis
Rahmi Yuliana: Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng, Program Studi Manajemen

A chapter in Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022), 2023, pp 119-126 from Springer

Abstract: Abstract This research to test and analyze the effect of budget participation, information asymmetry, budget emphasis, and motivation on budgetary slack at the hotels in Batam city during the covid-19 pandemic. This type of research is quantitative. The sampel of this study is hotel employees with some characteristics with a total of 155 people. Data analysis uses multiple linear regression and hypothesis testing with the help of SPSS version 25. The results of this study can be concluded that partially budget participation, information asymmetry, budget emphasis and motivation have a positive and significant effect on budgetary slack at the hotel in kota Batam during the covid-19 pandemic.

Keywords: Budget Participation; Information Asymetry; Budget Emphasis; Motivation; Budgetary Slack (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:spr:advbcp:978-94-6463-154-8_13

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DOI: 10.2991/978-94-6463-154-8_13

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