Pengaruh Partisipasi Anggaran, Informasi Asimetri dan Budget Emphasis Terhadap Budgetary Slack

The purpose of this research was to investigate the influence of budgetary participation, Information asymmetry and budget emphasis to budgetary slack as dependen variable. In this study, sample collected by using purposive sampling method. The samples consist of 52 respondenses from trading companies. The method of collecting data is used in this research is confirmation by phone, direct observation and survey, it gotten by devinding the quitioners to respondenses. Multiple linear regression formula is used in this study with SPSS 20.0. The test results showed that the first hypothesis (H1) which states that budgetary participation effect on budgetary slack, accepted. The second hypothesis (H2) which states that information asymmetry effect on budgetary slack, accepted. The third hypothesis (H3) which states budget emphasis effect on budgetary slack, rejected