Abstract:
Suspected budgetary participation is not
always linear effect on budgetary slack. This is because
the information asymmetry factor, and self esteem. This
study aims to determine whether the asymmetry of
information and self-esteem able to moderate Effect of
participatory budgeting and budgetary slack. The number
of samples in the study were 100 echelons SKPD South
Sulawesi Provincial Government selected based on
purposive sampling method. The data analysis technique
used is moderation regression analysis (MRA). The
results obtained are variable participatory budgeting has
a positive effect on budgetary slack. Variable self esteem
weaken the influence of participatory budgeting in the
budgetary slack, while strengthening the influence of
information asymmetry variable participatory budgeting
in the budgetary slack.
