Pengaruh Partisipasi Anggaran, Informasi Asimetri, Ambiguitas Peran dan Komitmen Organisasi Terhadap Kesenjangan Anggaran pada Hotel – Hotel Bintang Tiga di Kota Medan

Abstract

This study aims to examine the effect of budget participation, information asymmetry, role ambiguity, and organizational commitment to budgetary slack. The population in this study was all three-star hotels in Medan City, while the sample for this study was determined by purposive sampling method so that a sample of 14 hotels was obtained. The respondents of this study were middle and lower-level managers working at the hotel. Of the 71 questionnaires distributed, 70 questionnaires were received and filled in completely. The type of data used is primary data. The results showed that budget participation had a positive and significant effect on the budgetary slack. Information asymmetry has no effect on budgetary slack. Role ambiguity has no effect on budgetary slack. Organizational commitment has a positive and significant effect on budgetary slack. Simultaneously, budget participation, information asymmetry, role ambiguity and organizational commitment contribute to budgetary slack.