MODERATION OF INFORMATION ASYMMETRY, SELF ESTEEM TO THE EFFECT OF PARTICIPATORY BUDGETING ON BUDGETARY SLACK

摘要

Supposed the budgetary participation does not always have a linear effect on budgetary slack. This is because of the factors asymmetry of information and self-esteem. The research aimed to find out whether information asymmetry and self-esteem are able to moderate the effects of participatory budgeting on budgetary slack. The data were collected using questionnaire. A number of samples in this research were 100 echelon SKPD's Government of South Sulawesi selected by purposive sampling method. The analysis technique used moderation regression analysis. The result showed that participatory budgeting had a positive effect on budgetary slack. Self-esteem Variable weakened the effect of participatory budgeting on budgetary slack, while variable of information asymmetry strengthened the effect of participatory budgeting on budgetary slack.