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. [Artikel Dosen]

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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 Dosen
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:	23 Nov 2021 01:26
Last Modified:	23 Nov 2021 01:26
URI:	http://eprints.uad.ac.id/id/eprint/29580

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