Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Komitmen Organisasi Dan Kepercayaan Sebagai Variabel Moderating

Kepercayaan.Budgetary slack is the under-estimation measured of budgeted revenue and over-estimation of budgeted expenditure. this study aims to examine the influence of budget participation on budgetary slack by using organizational commitment and trust as moderating variables. This study used PKU Muhammadiyah Hospital’ financial staffs in Solo Raya as populatian and 59 samples were collected for analysis by using purposive sampling method. Test of validity, reliability, and classical assumptions were also used before hypotheses testing which use multiple linear regression analysis. The result shows that budgetary participation has an influence on budgetary slack, while organizational commitment has no effect in moderating the relationship of budget participation on budgetary slack. However, trust has proved as moderating variable in the effect of budgetary participation on budgetary slack. Keywords: Budgetary slack, participation influences, organizational commitment, trust