THE EFFECT OF BUDGET PARTICIPATION ON BUDGETARY SLACK

The influence of organizational commitment on budgetary slack; the influence of organizational culture on budgetary slack; organizational commitment as the pure moderation variable or quasi moderation variable in the influence of budgetary participation on budgetary slack; organization culture as pure moderation variables or quasi moderation variables in the influence of budgetary participation on budgetary slack. This is a descriptive research in which the data are collected through observation, documentation and literature review. The data were analyzed using multiple linear regression analysis. The result of this research exhibited that budgetary participation has a negative influence on budgetary slack. Organizational culture and organizational commitments have negative effects on budgetary slack