PENGARUH PARTISIPASI ANGGARAN TERHADAP SLACK ANGGARAN DENGAN INFORMASI ASIMETRIS SEBAGAI MODERATING VARIABLE (STUDI PADA PEMDA KABUPATEN SLEMAN)

Performance-based budgeting system should be able to overcome the weaknesses of the old budgeting system. However, the effort is not easy because there are aspects of human behavior that is when people are trying to seek personal gain through the budget. There is a problem with the involvement (participation) in the preparation of the budget related to the phenomenon that is associated with a given budgetary slack function as a tool for measuring performance. In preparing the budget of the Head of Department (middle manager) as the agent will certainly draw up a budget that gives the best enjoyment for personal or group interests. Sleman district government budgeting implement performance-based budgeting participatory approach that each head SKPD (local government unit) involved in budgeting, while the involvement of middle managers (in this case the head SKPD) tend to cause problems in the preparation of the budget, namely the emergence of budgetary slack. This study aims to demonstrate the effect of budgetary participation on budgetary slack, and prove the moderating effect of information asymmetry on slack budget budgetary participation. It is intended that the results of this study can provide input for local governments in an effort to minimize the budgetary slack in Sleman district government. Primary data obtained by distributing questionnaire to all Chief SKPD in scope Sleman district government is considered instrumental in the preparation of the budget. The analysis tools are simple regression analysis and regression analysis with the absolute value of the difference. The results showed that budgetary participation significantly impact budgetary slack. Results also indicate that asymmetric information impact budgetary slack but it has no moderating effect on the relationship between budgetary participation and budgetary slack