PENGARUH PARTISIPASI ANGGARAN, PENEKANAN ANGGARAN, DAN KOMITMEN ORGANISASI TERHADAP BUDGETARY SLACK PADA BAPPEDA PROVINSI SUMBAR

The aim of the study was to find out how the influence of budgetary participation, budget emphasis, and organizational commitment to the budgetary slack in Sumbar provincial bappeda. the type of data is in the form of cross sectional with primary data sources in the form of filling out questionnaires in data collection techniques carried out by giving respondents a set of written questions to answer which are only once collected, daily, weekly, monthly. Sampling in this study was conducted by purposive sampling, is a method of determining the sample based on certain criteria. the result is budget participation has a significant positive effect on budget slack. Thus X1 is accepted. budget emphasis has a positive effect but does not have a significant effect on budget slack. Thus X2 is rejected. and organizational commitment has a positive effect but does not have a significant effect on budget slack. Thus H3 is rejected.