The Effect of Budget Participation, Budget Goal Clarity, Group Cohesiveness and Asymmetric Information on Budgetary Slack in all Districts In Medan City

Abstract

This study aims to investigate the influence of budget participation, budget goal clarity, group cohesion, and information asymmetry on budgetary slack partialy and simultaneously. The methodology in this research uses a quantitative research approach. The population and sample in this study consisted of 63 respondents who were the Heads of Sub-districts in Medan City. According to the results of the study, overall budget participation, budget goal clarity, group cohesion, and information asymmetry simultaneously affect budgetary slack. Directly, budget goal clarity and group cohesion have a significant partial effect on budgetary slack, while budget participation and information asymmetry do not affect budgetary slack.