relation: https://eprints.untirta.ac.id/47681/ title: PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN TEKANAN ANGGARAN, ASIMETRI INFORMASI, DAN KETIAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI creator: Zahrina Diena, Rissa subject: HF Commerce subject: HF5601 Accounting description: The purpose of this study was to determine the effect of budgetary participation on budgetary slack with budget pressure, information asymmetry and environmental uncertainty as moderating variables. The research method uses quantitative methods. The research design uses a causal design. The research population is managers who work in manufacturing companies in Cilegon City, Banten Province, the sampling technique uses purposive sampling. The data collection technique was carried out by distributing questionnaires with a total sample of 82 respondents. Data analysis used path analysis with the student version of the Smart PLS 3 program. Based on data analysis, it is known that the R Square value in the budgetary slack variable construct is 0.798 indicating a variation in the substantive effect of the budgetary participation variable with budgetary pressure, information asymmetry and environmental uncertainty as a moderating variable of 79.8 percent. The results of the hypothesis test show that budget participation has a positive effect on budgetary slack, budget pressure moderates, i.e. weakens the effect of budget participation on budgetary slack, information asymmetry moderates, namely strengthens the effect of budget participation on budgetary slack, and environmental uncertainty does not moderate the effect of budget participation on budgetary slack date: 2023 type: Thesis type: NonPeerReviewed format: text language: en identifier: https://eprints.untirta.ac.id/47681/1/Rissa%20Zahrina%20Diena_5552160210_CP.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/2/Rissa%20Zahrina%20Diena_5552160210_Fulltext.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/3/Rissa%20Zahrina%20Diena_5552160210_01.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/4/Rissa%20Zahrina%20Diena_5552160210_02.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/5/Rissa%20Zahrina%20Diena_5552160210_03.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/7/Rissa%20Zahrina%20Diena_5552160210_04.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/6/Rissa%20Zahrina%20Diena_5552160210_05.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/8/Rissa%20Zahrina%20Diena_5552160210_Ref.pdf format: text language: en identifier: https://eprints.untirta.ac.id/47681/9/Rissa%20Zahrina%20Diena_5552160210_Lampiran.pdf identifier: Zahrina Diena, Rissa (2023) PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN TEKANAN ANGGARAN, ASIMETRI INFORMASI, DAN KETIAKPASTIAN LINGKUNGAN SEBAGAI VARIABEL MODERASI. S1 thesis, Universitas Sultan Ageng Tirtayasa.