PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN KECUKUPAN ANGGARAN, ASIMETRI INFORMASI, DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL PEMODERASI

Abstract

This study aims to determine the effect of budget participation on budgetary slack with the adequacy of the budget, the asymmetry of information and the organizational commitmen as a moderating variabel. The sample in this research is the head of departement, chief financial subsections, the head of the, who work in SKPD Pasaman Barat. Technical analysis is used multiple linear regression analysis  which includes F test, t tes, and the coefficient determinatio werw frist tested with classic assumption tes including normality  test, multicolinearty test, and heteroskedastisitas.

These results indicate that the frist hypothesis budget participation did not affect the budgetary slack. The second hypothesis results indicate the adequacy of the budget instead of moderating variabels influence of budget participation on budgetary slack.  The third hypothesis is that the asymmetry of onformation not moderating variables influence of bugget participation on budgetary slack. The fourth hypothesis results indicate the organization’s

 

Key words: Participation Budget, Budgetary Slack, Budget Adequacy, Asymmetry       Information, and Organizational Commitmen.