Abstract: The purpose of this study was to provide empirical evidence of the effect of budgetary participation, task complexity, budget emphasis, environmental uncertainty, and information asymmetry on budgetary slack. This research was conducted in a 5-star hotel in Badung Regency. The sample used was 100 managers. The sampling method used in this study is nonprobability sampling with purposive sampling technique. Data collection was carried out through a questionnaire. The data analysis technique used is multiple linear regression analysis.
The results of this study indicated that budgetary participation, task complexity, budget emphasis, environmental uncertainty, and information asymmetry have a positive effect on budgetary slack.
Keywords: Budget participation, task complexity, budget emphasis, environmental uncertainty, information asymmetry, budgetary slack.
Title: The Effect of Budgetary Participation, Task Complexity, Budget Emphasis, Environmental Uncertainty and Information Asymmetry on Budgetary Slack
Author: A.A.Ayu Dika Praba Pradnyani, I Ketut Sujana
International Journal of Management and Commerce Innovations
ISSN 2348-7585 (Online)
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