Pengaruh Budgetary Slack Terhadap Budget Participation dengan Dimoderasi Information Asymetry dan Budget Emphasis

This study aims to analyze the effect of budgetary participation on slack by moderating information asymmetry and budget emphasis. The existence a research gap is basis for conducting this research. categorized as survey research, where instrument questionnaire. population in were structural officials SKPD 24 Kendal City Offices. subjects head department, secretary, finance sub-section, planning staff at Regency Government. sampling technique used census method all employees department had same opportunity become respondents study. results indicate that has an influence Budgetary Slack. also proves empirically emphasis are able moderate slack.