Open AccessInformation Asymmetry, Group Cohesiveness, and Budgetary Slack: A Moderating Effect of Budgetary Participation
Author(s) -
Jalaluddin Jalaluddin,
Juanda Juanda,
Lia Utami
Publication year - 2020
Publication title -
journal of accounting research, organization and economics
Language(s) - English
Resource type - Journals
ISSN - 2621-1041
DOI - 10.24815/jaroe.v3i1.15931
Subject(s) - group cohesiveness , simple random sample , information asymmetry , psychology , regression analysis , business , social psychology , statistics , demography , finance , sociology , mathematics , population
Objective – The purpose of this study is to examine whether information asymmetry and group cohesiveness affect budgetary slack with budgetary participation as a moderating variable. Design/methodology – This research was conducted in a public hospital in Banda Aceh, Indonesia. This study uses primary data in the form of questionnaire which were filled by 38 respondents who were involved in the hospital budgeting process. The samples are selected through simple random sampling methods. The Moderated Regression Analysis (MRA) was utilized to analyze the data. Results – The result of this study shows that partially information asymmetry and group cohesiveness influence budgetary slack at a public hospital in Banda Aceh, Indonesia. By using moderated regression analysis with interaction test, the budgetary participation is able to moderate information asymmetry and group cohesiveness towards budgetary slack at a public hospital in Banda Aceh.