Determining factors of budgetary slack in local governments budget information system

Abstract

This study aimed to test the information asymmetry, budget participation,
organizational commitment, and budget emphasis on the incidence of budgetary slack in Local
Government budget information system Agencies in the Bantul RRegency. The population in
this research is the whole range of the Local Government Agencies in Bantul Regency. The
sample was taken there were only related employees in the process of developing, the budget
and accountability, and working at least 1 year, the respondents as many as 96. The sampling
technique used purposive sampling. The data analysis technique used in this research includes
the quality of data consists of the validity and reliability test, the hypothesis consisting of the
multiple linear regression analysis, the F test, the t-test with a significant level (alpha) of 5%.,
and the R2 test. This research result indicates that; information asymmetry has had a positive
impact on budgetary slack. Budget participation has had a positive impact on budgetary slack.
Organizational commitment will not affect budgetary slack. Budget emphasis has had a positive
impact on budgetary slack.