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PENGARUH PENGANGGARAN PARTISIPATIF TERHADAP SENJANGAN ANGGARAN DENGAN INFORMASI ASIMETRI SEBAGAI VARIABEL PEMODERASI PADA PT. MAHAKAM BETA FARMA

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ABSTRACT TIIE EFFECT OF PARTICIPATORY BUDGETING AIID BUDGETARY SLACKWITH INT'OR]VIATION ASYMMETRY AS A MODERATING VARIABEL AT PT. MAIIAKAM BETA FARI{A By: Grace F eronika Batubara The budget of a company is a tool to assist management in carrying out, the planning, coordination, supervision and guidanc€ as well as work in an effort to achieve the goals set. This study aimed to examine the effect of participative budgeting on budgetary slack with information asymmetry as a moderating variable. The research was conducted using descriptive method, which aims to systematically and factually describe how the effect of participatory budgeting and budgetary slack creation of information aslmmetry as a moderating variables that strengthen or weaken the creation of budgetary slack. The data obtained and analyzed by using the classical assumption test, multiple linear regression analysis, partial correlation and regression analysis, analysis of the mean square enor and hypothesis testing for making a conclusion. The collection of data obtained by the division of questionnaires to the respondents. This shrdy used multiple linear regression analysis model (multiple linear regression). Study was conducted at PT. Mahakam Beta Farma involving 39 respondents involved in the preparation of the budget. Made with the application of SPSS 16.0 for Window. The results showed that the e{fect of participatory budgeting in the negative direction of the slack budget. It is shown from the results of the firs hypothesis test with a value oft count > t table, namely -1332> -1685, so the first hypothesis (Hl) is accepted and Ho is rejected. The results also indicate that the positive effect of information asynmetry on the creation ofbudget slack. It is shown from the results of the second hypothesis test with a value oft count > t table, namely - 1363 > -1685, so that lhe second hypothesis (H2) is accepted and Ho is reject€d. The results of subsequent studies showed that participatory budgeting does not sipificantly influence the budget gap with information asymmetry as moderaling variable. This is indicated by the t value < t table, namely -1389 <1685, so that Ho is accepted, H3 is rejected. This means that if participatory budgeting and infomation asymmetry is high, the budget slack will be higher as well. Conversely, if the participatory budgeting and information asymmetry is low, the budget slack will be low.