PENGARUH INFORMASI ASIMETRI DAN PARTISIPASI PENGANGGARAN TERHADAP KOMITMEN ORGANISASI SERTA DAMPAKNYA TERHADAP TIMBULNYA SENJANGAN ANGGARAN (Studi Kasus pada PT. Suara Merdeka Press Semarang)

Abstract

Budgetary slack arise when managers intentionally set too low incomes or set fees too big. One of the conditions that can lead to budgetary slack is the presence of information asymmetry and lack of participation of managers in formulating budgets. This study aims to analyze the effect of information asymmetry and budgetary participation on organizational commitment and its impact on the incidence of budgetary slack on PT. Press Suara Merdeka Semarang Press. The population used in this study were the managers of the various functions and are one level (Division Manager / Factory Manager) up to three levels (Head of Section) under the General Managers who are involved in budget formulation, budget execution, and budget accountability in all divisions PT . Suara Merdeka Semarang Press ranging from Head of Section, Head of Department and Managers by 68 managers. Looking at the total population only by 68 respondents, the total population is feasible for all used as samples, so use the census method. The analytical tool used in this research is path analysis or path analysis. Prior to regression test, first performed classical assumption test . The results showed that the effect of information asymmetry on organizational commitment is significant. This is evidenced by the results obtained, the t value is greater than t table value is 4.266> 1.9971. The second hypothesis indicates that the effect of budgetary participation on organizational commitment is significant. This is evidenced by the results obtained, the t value is greater than t table value is 2.201> 1.9971. Organizational commitment can be an intervening variable between information asymmetry on budgetary slack. Evidenced by the regression coefficient of 0.591 and significance value of 0.000 <0.05. Organizational commitment can be an intervening variable between penggaran participation on budgetary slack. Evidenced by the regression coefficient value of -0.168 and significance value of 0.045 <0.05. In the fifth hypothesis suggests that organizational commitment to budgetary slack is significant, as evidenced by the t value is greater than t table value ie 3,986> 1.9977.