Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022)

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The Effect of Budget Participation, Asymetric Information, Budget Employment and Motivation on the Budgetary Slack on Hotels in Batam City During the Covid-19 Pandemic

Authors
Catur Fatchu Ukhriyawati1, *, Setyawan Radytia Ghifari1, Rahmi Yuliana2
1Program Studi ManajemenFakultas Ekonomi Dan Bisnis, Universitas Riau Kepulauan, Batam, Indonesia
2Program Studi Manajemen, Sekolah Tinggi Ilmu Ekonomi Bank BPD Jateng, Semarang, Indonesia
*Corresponding author. Email: caturfu354@gmail.com
Corresponding Author
Catur Fatchu Ukhriyawati
Available Online 22 May 2023.
DOI
10.2991/978-94-6463-154-8_13How to use a DOI?
Keywords
Budget Participation; Information Asymetry; Budget Emphasis; Motivation; Budgetary Slack
Abstract

This research to test and analyze the effect of budget participation, information asymmetry, budget emphasis, and motivation on budgetary slack at the hotels in Batam city during the covid-19 pandemic. This type of research is quantitative. The sampel of this study is hotel employees with some characteristics with a total of 155 people. Data analysis uses multiple linear regression and hypothesis testing with the help of SPSS version 25. The results of this study can be concluded that partially budget participation, information asymmetry, budget emphasis and motivation have a positive and significant effect on budgetary slack at the hotel in kota Batam during the covid-19 pandemic.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
22 May 2023
ISBN
978-94-6463-154-8
ISSN
2352-5428
DOI
10.2991/978-94-6463-154-8_13How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Catur Fatchu Ukhriyawati
AU  - Setyawan Radytia Ghifari
AU  - Rahmi Yuliana
PY  - 2023
DA  - 2023/05/22
TI  - The Effect of Budget Participation, Asymetric Information, Budget Employment and Motivation on the Budgetary Slack on Hotels in Batam City During the Covid-19 Pandemic
BT  - Proceedings of the International Conference on Business, Accounting, Banking, and Economics (ICBABE 2022)
PB  - Atlantis Press
SP  - 119
EP  - 126
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-154-8_13
DO  - 10.2991/978-94-6463-154-8_13
ID  - Ukhriyawati2023
ER  -