?url_ver=Z39.88-2004&rft_id=1441031005&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Adc&rft.title=PENGARUH+ASIMETRI+INFORMASI+TERHADAP+KESENJANGAN%0D%0AANGGARAN+DALAM+SISTEM+PENGANGGARAN+PARTISIPATIF&rft.creator=DARA+PRATAMA+ADITYA%2C+1441031005&rft.subject=HF5601+Accounting&rft.description=Penelitian+eksperimen+ini+bertujuan+untuk+mengetahui+pengaruh+asimetri+informasi%0D%0Aterhadap+kesenjangan+anggaran+dalam+sistem+penganggaran+partisipatif.%0D%0Adalam+penelitian+ini+asimetri+informasi+terdiri+dari+3+kelompok+perlakuan%2C+yaitu%0D%0Akelompok+tidak+ada+asimetri+informasi%2C+kelompok+asimetri+informasi+rendah%2C+dan%0D%0Akelompok+asimetri+informasi+tinggi.%0D%0APopulasi+dalam+penelitian+ini+adalah+mahasiswa+S1+jurusan+Akuntansi+angkatan%0D%0A2014+dan+2015+Fakultas+Ekonomi+dan+Bisnis+Universitas+Lampung.%0D%0AJumlah+sampel+yang+mengikuti+eksperimen+sebanyak+119+mahasiswa.+Yang+dibagi%0D%0Amenjadi+3+kelompok+perlakuan+yaitu%2C+40+partisipan+kelompok+tidak+ada+asimetri%0D%0Ainformasi%2C+39+partisipan+kelompok+asimetri+informasi+rendah%2C+dan+40+partisipan%0D%0Akelompok+asimetri+informasi+tinggi.%0D%0ATeknik+pengambilan+sampel+menggunakan+purposive+sampling+dengan+kriteria%0D%0Asampel+telah+lulus+mata+kuliah+Akuntansi+Manajemen%2C+Penganggaran+dan+Sistem%0D%0APengendalian+Manajemen.+Teknik+analisis+data+yang+digunakan+dalam+penelitian+ini%0D%0Aadalah+ANOVA+yang+disertai+dengan+uji+Post+Hoc+Scheffe.%0D%0AHasil+penelitian+menunjukkan+bahwa+tingkatan+asimetri+informasi+berpengaruh%0D%0Aterhadap+senjangan+anggaran.+Hal+tersebut+ditunjukkan+oleh+Fhitung+sebesar+22%2C209%0D%0Alebih+besar+dari+Ftabel%2C+yaitu+2%2C68+dan+Nilai+p-value+signifikan+karena+0%2C000+%3C+0%2C05.%0D%0APada+uji+Scheffe%2C+kelompok+tidak+ada+asimetri+informasi+dan+asimetri+informasi+tinggi%0D%0Amemiliki+perbedaan+rata-rata+nilai+senjangan+anggaran+yang+paling+besar%2C+yaitu%0D%0A0%2C25788+dengan+signifikansi+0%2C000+%3C+0%2C05.%0D%0AKata+kunci+%3A+Kesenjangan+Anggaran%2C+Asimetri+Informasi%2C+Penganggaran+partisipatif.%0D%0A%0D%0ATHE+EFFECT+OF+INFORMATION+ASYMMETRY+ON+THE+BUDGET+GAP%0D%0AIN+THE+PARTICIPATIVE+BUDGETING+SYSTEM%0D%0A%0D%0AThis+experimental+research+intended+to+know+the+effect+of+information+asymmetry%0D%0Aon+the+budget+gap+in+the+participative+budgeting+system.+In+this+research%2C+the%0D%0Ainformation+asymmetry+consisted+of+3+treatment+groups%2C+which+were+no%0D%0Ainformation+asymmetry+group%2C+low+information+asymmetry+group%2C+and+high%0D%0Ainformation+asymmetry+group.%0D%0AThe+population+of+this+research+was+S1+students+of+accounting+study+program%0D%0Abatch+2014+and+2015+of+the+Faculty+of+Economic+and+Business%2C+University+of%0D%0ALampung.+The+number+of+samples+that+followed+the+experiment+were+119+students.%0D%0AWhich+were+divided+into+3+treatment+groups+that+were+40+participants+as+no%0D%0Ainformation+asymmetry+group%2C+39+participants+as+low+information+asymmetry%0D%0Agroup%2C+and+40+participants+as+high+information+asymmetry+group.%0D%0AThe+sampling+technique+used+purposive+sampling+with+sample+criteria%2C+passing%0D%0AManagement+Accounting%2C+Budgeting+and+Management+Control+System+subjects.%0D%0AThe+data+analysis+technique+used+in+this+research+was+ANOVA+which+was%0D%0Aaccompanied+by+the+Post+Hoc+Scheffe+test.%0D%0AThe+research+result+showed+that+the+level+of+information+asymmetry+affected+the%0D%0Abudget+gap.+This+was+indicated+by+Fcount+22.209+which+was+bigger+than+F+table%0D%0A2.68+and+the+p-value+was+significant+because+0.000+%3C0.05.+In+the+Scheffe+test%2C+no%0D%0Ainformation+asymmetry+and+high+information+asymmetry+groups+had+the+biggest%0D%0Adifference+in+the+average+value+of+the+budget+gap%2C+which+was+0.25788+with+a%0D%0Asignificance+0.000+%3C0.05.%0D%0AKey+words%3A+Budget+Gap%2C+Information+Asymmetry%2C+Participative+Budgeting&rft.publisher=FAKULTAS+EKONOMI+DAN+BISNIS&rft.date=2018-09-12&rft.type=Skripsi&rft.type=NonPeerReviewed&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33636%2F1%2FABSTRAK.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33636%2F2%2FSKRIPSI%2520FULL.pdf&rft.format=text&rft.identifier=http%3A%2F%2Fdigilib.unila.ac.id%2F33636%2F3%2FSKRIPSI%2520TANPA%2520BAB%2520PEMBAHASAN.pdf&rft.identifier=++DARA+PRATAMA+ADITYA%2C+1441031005++(2018)+PENGARUH+ASIMETRI+INFORMASI+TERHADAP+KESENJANGAN+ANGGARAN+DALAM+SISTEM+PENGANGGARAN+PARTISIPATIF.++FAKULTAS+EKONOMI+DAN+BISNIS%2C+UNIVERSITAS+LAMPUNG.+++++&rft.relation=http%3A%2F%2Fdigilib.unila.ac.id%2F33636%2F