PENGARUH ASIMETRI INFORMASI, PARTISIPASI PENGANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP TIMBULNYA SENJANGAN ANGGARAN

Abstract

The research aimed to find out the effects of information asymmetry, budgeting participation, and organization
commitment on the emergence of the budgeting slack in the local government finance office (BPKAD) of East Java
province. While the population was all employees of BPKAD of East Java province. Meanwhile, the data of this
study was primary data which were collected by distributing questionnaires to the respondents. This research was
quantitative. Moreover, the data collection technique used convenience sampling. In line with that, there were
56 samples which were collected by applying the Slovin formula. However, it was only applied 40 samples.
Furthermore, the data analysis technique used multiple linear regression with SPSS 16. The research result
showed the information asymmetry gave positive impacts on the budgeting slack. Likewise, the budgeting
participation gave positive impacts on the budgeting slack. On the other hand, the organization commitment did
not affect the budgeting slack in the local government finance office (BPKAD) of East Java.