Pengaruh Penekanan Anggaran, Asimetri Informasi,Komitmen Organisasi, Partisipasi Penganggaran, dan Ketidakpastian Lingkungan Terhadap Budgetary Slack (pada PT. Suandra Wijaya Teknik)

Abstract

This research aims to examine the influence of budget emphasis, information asymmetry, organizational commitment, budget participation, and environmental uncertainty on budgetary slack. The data used in this research is primary data obtained by distributing questionnaires to respondents. The sample for this research is respondents who are at PT. Suandra Wijaya Teknik as many as 32 people with a sample selection technique using saturated samples. This research uses multiple linear regression analysis methods. Based on the results of the analysis that has been carried out, this research shows that budget emphasis has a significant positive effect on budgetary slack, information asymmetry and organizational commitment have no effect on budgetary slack, budget participation has a significant negative effect on budgetary slack, and environmental uncertainty has a significant positive effect on budgetary slack.