Pengaruh Partisipasi Anggaran, Informasi Asimetris, Reputasi Dan Etika Pada Kesenjangan Anggaran (Studi Pada Desa di Kecamatan Jaten Kabupaten Karanganyar)

The aim of this study was to obtion empirical evidence about budgetary participation, asymmetric information, reputation and ethics on budgetary slack in the villages in the jaten district of Karanganyar district. The population used is the Village in the District of Jaten. The sampling technique in this study was purposive sampling using a sample of 8 villages, and each village was chosen by 5 respondents (village head, village secretary, financial officer, chief of affairs / head and head of the BPD) to obtain 40 respondents. The data source used is primary data. Data obtained from direct distribution of questionnaires to respondents. The results of the study with multiple analysis show that budget participation has an effect on the budget gap. While asymmetric information, reputation, ethics influence the budgetary slack, with R square 0.306 or 30.6% the independent variable influences the dependent variable