PERAN MEDIASI ASIMETRI INFORMASI DAN INSENTIF DALAM KASUS KESENJANGAN ANGGARAN PENDAPATAN ASLI DAERAH

Utami, Budi Barata Kusuma (2020) PERAN MEDIASI ASIMETRI INFORMASI DAN INSENTIF DALAM KASUS KESENJANGAN ANGGARAN PENDAPATAN ASLI DAERAH. OPTIMUM, 10 (1). pp. 40-51. ISSN 2613 - 9464

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Abstract

In the private sector budget slack are more dominant due to economic
motivational factors such as incentives. In the local government sector there are
organizations that operate as profit centers and can be assumed to be the same as the
private sector. This study purpose to show empirical evidence about the mediation of
information asymmetry and incentives in the phenomenon of budget slack in the LocallyOwn
Source
Revenue
Plan.
Data
collection
techniques
using
primary
data.
The
sample

uses
Echelon

IIIa and IVa officials who work in local government institutions, namely
the bureaucrats for collecting local revenue. This study results information asymmetry
mediate to the relationship of participation to budget slack. While incentives do not
mediate to the relationship of information asymmetry to budget slack. Results of this
study provides empirical evidence that economic factors are not encourage of budget
slack in the local government sector.

Keywords: Participation, Information Asymmetry, Incentives, Budget Slack, LocallyOwn
Source
Revenue

Item Type:	Artikel Umum
Subjects:	A General Works > AC Collections. Series. Collected works
Divisi / Prodi:	Faculty of Economics (Fakultas Ekonomi) > S1-Accounting (S1 Akuntansi)
Depositing User:	S.E.,M.Sc Budi Barata Kusuma Utami
Date Deposited:	20 Nov 2021 04:24
Last Modified:	20 Nov 2021 04:24
URI:	http://eprints.uad.ac.id/id/eprint/29565

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