The participation of budget preparation and information asymmetry has a direct impact on human behavior, such as the occurrence of budgetary slack. The budgetary slack is the reported budget difference with the budget that corresponds to the best estimate for the organization. As for the formulation of the problem is whether the participation of budgeting and information asymmetry affect the budget slack in saving and loan organization North Denpasar and whether tri hita Karana culture can moderate the influence of budgeting participation, and information asymmetry on budget slack in saving and loan organization North Denpasar. This study aims to determine the effect of budgetary participation, and information asymmetry on budget slack with tri hita Karana culture as a moderation variable. This research was conducted at North Denpasar saving and loan organization. The sample used is 19 Savings and Loans organization. Respondents in this study consisted of 2 administrators and 2 supervisors who were involved in preparing the budget in each of North Denpasar saving and loan organization. Data collection was done by interview and questionnaire. The analytical technique used multiple linear regression analysis with Moderated Regression Analysis (MRA). The results showed that the participation of budget preparation had a positive effect on budget slack with a significance value of 0.008. Information asymmetry positively affects the budget slack with a significance value of 0.000. The interaction between budgetary participation and tri hita Karana culture was able to weaken the positive influence of budgetary participation on budget slack with a significance value of 0.045. The interaction of information asymmetry with tri hita Karana culture can weaken the positive influence of information asymmetry on budget slack with a significance value of 0.000.
Volume 12 | Issue 1
Pages: 210-217
DOI: 10.5373/JARDCS/V12I1/20201031