Pengaruh Partisipasi Anggaran, Budget Emphasis, Ketidakpastian Lingkungan Dan Kompleksitas Tugas Terhadap Budgetary Slack Dengan Asimetri Informasi Sebagai Variabel Mediasi Pada Dinas Kearsipan Dan Perpustakaan Kota Kupang

PUTRA, Dewa Putu Sumardhika (2024) Pengaruh Partisipasi Anggaran, Budget Emphasis, Ketidakpastian Lingkungan Dan Kompleksitas Tugas Terhadap Budgetary Slack Dengan Asimetri Informasi Sebagai Variabel Mediasi Pada Dinas Kearsipan Dan Perpustakaan Kota Kupang. Masters thesis, Universitas Katolik Widya Mandira Kupang.

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Abstract

This thesis is titled "The Influence of Budget Participation, Budget Emphasis, Environmental Uncertainty, and Task Complexity on Budgetary Slack with Information Asymmetry as a Mediating Variable in the Archives and Library Office of Kupang City." It was written by Dewa Putu S. Putra, student ID 811212014, supervised by Dr. Henny A. Manafe, SE, MM as the main supervisor and Rere Paulina Bibiana, SE, M.Si as the advisory member. This research aims to determine the effect of budget participation, budget emphasis, Environmental Uncertainty and Task Complexity on budgetary slack with information asymmetry as a mediating variable at the Kupang City Archives and Library Office. This research contribution is expected to contribute to science in the field of regional financial management in order to provide solutions for improving performance in organizations in order to improve service quality. This research is quantitative and the population is all employees of the Kupang City Archives and Library Office and the entire population is sampled. The type of data in this study is primary data obtained from all respondents and secondary data derived from archives and documents of the place of research. The data collection technique used was a questionnaire with a research tool using Smart PLS 3. Data analysis techniques use descriptive statistics and inverential statistics. The results of the descriptive analysis show that the variables of budget participation, budget emphasis, environmental uncertainty, information asymmetry and budgetary slack are good while the complexity of the task is quite good. The results of inverential statistical analysis are budget participation has a negative and significant effect on budgetary slack, budget emphasis has an insignificant effect on budgetary slack, Environmental Uncertainty has a positive and significant effect on budgetary slack, Task complexity has a positive and significant effect on budgetary slack, information asymmetry has a positive and significant effect on budgetary slack, budget participation has a positive and significant effect Against information asymmetry, budget emphasis has a positive and significant effect on information asymmetry, information asymmetry is able to mediate the effect of budget participation on budgetary slack and information asymmetry is able to mediate the effect of budget emphasis on budgetary slack. The suggestion from this study is expected that budget planning at the Kupang City Archives and Library Office is adjusted to the needs so as to reduce the occurrence of gaps or slack in the Office budget, should vacant positions at the Kupang City Archives and Library Office, especially the position of Head of the Office to be filled as soon as possible and for further researchers to be able to expand the object of research into the scope of Local Government and enrich research instruments used.

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