PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) TERHADAP INFORMASI ASIMETRIS




Simposium Nasiona Akuntansi 9 Padang

PENGARUH PARTISIPASI ANGGARAN DAN JOB RELEVANT INFORMATION (JRI) TERHADAP INFORMASI ASIMETRIS
(Studi pada Badan Layanan Umum Universitas Negeri di Kota Purwokerto Jawa Tengah)

KRISLER BORNADI OMPUSUNGGU
ICUK RANGGA BAWONO2

ABSTRACT

University as a public sector educational services runs the organization in order to ensure their services delivered well. Thus, the administration arranges the budget with some considerations toward the surroundings. This study examine the influence of participatory budgeting and job relevant information toward asymmetric information in Public Sector Services University. The aim of the research is to disclose the significance of the influence in Public Sector Services through elements such faculty, bachelor degree, post graduate, and technical institution inside the object university. Different character of object and inconsistency in prior research become the motivation of this study.

Data used in research was obtained from perceptions of the Head of Sub Division from administration of the elements, which population were about 49 persons. Data was collected using questionnaires formed based on previous studies. Questionnaires collected have already passed Validity-Reliability test which showing satisfying result. Data was processed using Multiple Linear Regression analysis after tested by Classic Assumption Model.

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