THE EFFECT OF LOCUS OF CONTROL, COMPENSATION, AND ASYMMETRY INFORMATION ON BUDGETARY SLACK BEHAVIOUR (Study at 1 – 5 Star Hotels in Yogyakarta)

Johana Permata Jati, Accounting Study Program, Yogyakarta State University
Patriani Wahyu Dewanti, Accounting Study Program, Yogyakarta State University

Abstract


Abstract: The Effect of Locus of Control, Compensation, and Asymmetry Infromation on Budgetary Slack Behaviour ( Study at 1 – 5 Star Hotels in Yogyakarta).  This study aims to determine: (1) The effect of locus of control on budgetary slack behaviour, (2) The effect of compensatuin on on budgetary slack behaviour, (3) The effect of asymmetry information on on budgetary slack behaviour, (4) The effect of locus of control, compensation and, asymmetry information stimultaneously on budgetary slack behavior. This research is quantitative research. This study involved 81 managers and empoyees of budget compilers at 1 – 5 star hotels in Yogyakarta as research respondents. The data of this study are primary data obtained through questionnaires. The sampling technique uses a purposive sampling method. Hypothesis testing in this study uses multiple linear regression test. The results of this study indicate that: (1) Locus of control does not affect on budgetary slack behaviour, (2) compensation has a positive effect on on budgetary slack behaviour, (3) Asymmetry information does not affect on on budgetary slack behaviour, (4) Locus of control, compensation and, asymmetry information stimultaneously does not affect on budgetary slack behaviour.

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Keywords: Locus of Control, Compensation,  Asymmetry Infromation, Budgetary Slack


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