PERAN MEDIASI ASIMETRI INFORMASI DAN INSENTIF DALAM KASUS KESENJANGAN ANGGARAN PENDAPATAN ASLI DAERAH

Jurnal Teknik Elektro Komputer dan Informatika

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Field Value
 
Title PERAN MEDIASI ASIMETRI INFORMASI DAN INSENTIF DALAM KASUS KESENJANGAN ANGGARAN PENDAPATAN ASLI DAERAH
 
Creator Kusuma Utami, Budi Barata; Ahmad Dahlan University
Akbar, Rusdi; Gadjah Mada University
 
Subject Participation; Information Asymmetry; Incentives; Budget Slack; Locally Own Source Revenue
 
Description In the private sector budget slack are more dominant due to economic motivational factors such as incentives.In the local government sector there are organizations that operate as profit centers and can be assumed to be the same as the private sector.This study purpose to show empirical evidence about the mediation of information asymmetry and incentives in the phenomenon of budget slack in the Locally-Own Source Revenue Plan.Data collection techniques using primary data.The sample uses Echelon IIIa and IVa officials who work in local government institutions, namely the bureaucrats for collecting local revenue. This study results information asymmetry mediate tothe relationship of participation to budget slack.While incentives do not mediate to he relationship of information asymmetry to budget slack. Results of this study provides empirical evidence that economic factors arenot encourage of budget slack in the local government sector
 
Publisher Universitas Ahmad Dahlan
 
Contributor
 
Date 2020-06-30
 
Type info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed Article
 
Format application/pdf
 
Identifier http://journal.uad.ac.id/index.php/OPTIMUM/article/view/15757
10.12928/optimum.v10i1.15757
 
Source Optimum: Jurnal Ekonomi dan Pembangunan; Vol 10, No 1 (2020); 40-51
2613-9464
1411-6022
 
Language eng
 
Relation http://journal.uad.ac.id/index.php/OPTIMUM/article/view/15757/8708
 
Rights Copyright (c) 2020 Optimum: Jurnal Ekonomi dan Pembangunan

 

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