Information Asymmetry As A Moderator Of The Influence Of Budget Participation, Budgetary Emphasis, And Target Clarity On Budgetary Slack In OPDs In The SIPD Era

Abstract

This study aims to examine the influence of budget participation, budget emphasis, and clarity of budget targets on budgetary slack in Regional Apparatus Organizations (OPD) during the implementation of the Regional Government Information System (SIPD), as well as the role of information asymmetry as a moderator variable. The research approach used is quantitative explanatory with data collection through questionnaires to officials in OPD Baubau City. Regression analysis shows that all independent variables, namely budget participation, budget emphasis, and clarity of targets, significantly influence budgetary slack. In addition, information asymmetry is proven to strengthen the relationship of these three variables to slack, indicating the risk of opportunistic behavior in budget management if oversight and transparency are not optimal. The findings of this study emphasize the importance of budget governance that pays attention to improving coordination, increasing oversight, and clarity of information to minimize slack practices in the OPD environment.