THE EFFECT OF BUDGETING PARTICIPATION AND INFORMATION ASYMETRY ON BUDGETARY SLACK WITH THE BUDGET EMPHASIS AS A MODERATING VARIABLES

ABSTRACT: This study aims to test empirically the ability of budget emphasis in moderating the effect ofbudgeting participation and information asymmetry on budgetary slack in the Regional Apparatus Organization(OPD) of Badung Regency. The population in this study were all of the Regional Apparatus Organizations(OPD) of Badung Regency, amounting to 38 OPDs. The sampling method used was nonpropability samplingwith purposive sampling technique. Data collection was carried out by distributing questionnaires to 96respondents. The data analysis technique used is multiple linear regression analysis. The results of this studyindicate that budget emphasis strengthens the effect of budgeting participation on budgetary slack and budgetemphasis strengthens the effect of information asymmetry on budgetary slack.

Keywords: Budgeting Participation, Information Asymmetry, Budget emphasis, Budgetary Slack