ASIMETRI INFORMASI DAN KETERLIBATAN KERJA SEBAGAI VARIABEL MODERASI HUBUNGAN PARTISIPASI PENYUSUNAN ANGGARAN DENGAN SENJANGAN ANGGARAN (Sludi Empiris pada Pemerintah Daerah se Propinsi Riau Kabupaten dan Kota)

Abstract

The purpose of this research is to examine the existing relationship between budget participation and budgetary slack government offices in Local governance in Stale Riau Pro. And Empirically examined whether information asymmetry and job involvement are moderating variable that influence the relationship between budget participation and budgetary slack Analysis units utilized were the heads of offices. since they were mostly involved in budget processing in the offices. Data were collected through questionnaires, out of WOO questionnaires sent, only 497 questionnaires could be processed. The empirical result using simple regression show that budget participation not influence toward budgetary slack. But empirically result using multiple regression show that interaction between budget participation with information asymmetry not influence toward budget slack but job involvements influence toward budgetary slack.