IDEAS home Printed from https://ideas.repec.org/a/rbs/ijbrss/v10y2021i8p158-165.html
   My bibliography  Save this article

Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack

Author

Listed:
  • Hayu Pikukuhing Tyas

    (Universitas Brawijaya)

  • Nurkholis Nurkholis

    (Universitas Brawijaya)

  • Endang Mardiati

    (Universitas Brawijaya)

Abstract

Budgetary slack occurs because of the potential difference with the revenue budget target. the difference in potential revenue with the revenue budget target indicates the occurrence of individual behavior lowering the income target to facilitate the achievement of the government budget. The purpose of this study is to empirically prove the effect of budget participation, information asymmetry, and job insecurity that trigger budgetary slack. The population of this research is officials of the Indonesian: Regional Working Unit in the province of East Java, Indonesia. The sampling technique used is proportional sampling, the research respondents were 84 people. The results show that budget participation, information asymmetry, and job insecurity have a positive effect on budgetary slack. The high budget participation of public sector employees can trigger budgetary slack. Information asymmetry motivates budget implementers to take action to reduce revenue targets and increase government spending. High job insecurity in the work environment creates pressure on employees so that budgetary slack is created. Key Words:Budgetary slack, budget participation, information asymmetry, and job insecurity

Suggested Citation

  • Hayu Pikukuhing Tyas & Nurkholis Nurkholis & Endang Mardiati, 2021. "Budget participation, information asymmetry, and job insecurity as a predictor of budgetary slack," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 10(8), pages 158-165, December.
    • Handle: RePEc:rbs:ijbrss:v:10:y:2021:i:8:p:158-165
    DOI: 10.20525/ijrbs.v10i8.1505
    as

    Download full text from publisher

    File URL: https://www.ssbfnet.com/ojs/index.php/ijrbs/article/view/1505/1097
    Download Restriction: no
    File URL: https://doi.org/10.20525/ijrbs.v10i8.1505
    Download Restriction: no
    File URL: https://libkey.io/10.20525/ijrbs.v10i8.1505?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rbs:ijbrss:v:10:y:2021:i:8:p:158-165. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Umit Hacioglu (email available below). General contact details of provider: https://edirc.repec.org/data/ssbffea.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.