PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN BUDAYA ORGANISASI, GAYA KEPEMIMPINAN, ASIMETRI INFORMASI, LOCUS OF CONTROL DAN KETIDAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI (Studi Empiris Rumah Sakit Umum Pemerintah di Kota Padang)

Abstract

The purpose of this research was to identify and analyze about (1) The effect of
budgetary participation on budgetary slack with organizational cultural as moderating
variable, (2) The effect of budgetary participation on budgetary slack with leadership
style as moderating variable, (3) The effect of budgetary participation on budgetary slack
with information asymmetry as moderating variable, (4) The effect of budgetary
participation on budgetary slack with locus of control as moderating variable, (5) The
effect of budgetary participation on budgetary slack with environmental uncertainty as
moderating variable. Study was conducted at government general hospital in Padang
City, which amount to 7 general hospital. The data used in this research was primary
data with questionnaire as an instrument. The method that used to the sample selection
was nonprobability sampling. The number of samples in this research were 120
respondents. Hypothesis test used in this research was statistical t-test. Data analysis
techniques used in this research was multiple linear regression analysis using Statistical
Product and Service Solution (SPSS) version 23.0 for Windows as data processing
software program. Results of hypothesis test using statistical t-test showed the significant
value of organizational cultural variable 0.006 < 0.05 which means that H1 accepted, the
leadership style variable 0.012 < 0.05 which means that H2 accepted, information
asymmetry variables 0.008 < 0.05 which means the H3 accepted, locus of control
variables 0.001 < 0.05 which means the H4 accepted, and environmental uncertainty
variables 0.001 < 0.05, which means the H5 accepted. The results showed organizational
cultural, leadership style, information asymmetry, locus of control and environmental
uncertainty has effect on budgetary slack.
Keywords : Budgetary Participation, Budgetary Slack, Organizational Cultural,
Leadership Style, Information Asymmetry, Locus of Control and
Environmental Uncertainty.