Pengaruh Partisipasi Anggaran Terhadap Senjangan Anggaran Dengan Penekanan Anggaran Dan Asimetri Informasi Sebagai Variabel Moderasi (Studi Pada Pemerintah Kabupaten Wonogiri)

This study aims to determine the effect of budgetary participation on budgetary slack by emphasis budget and information asymmetry as a moderating variable in the Wonogiri Regency government. The population in this study is all structural apparatuses / officials in Echelon III and IV spread across all agencies, offices and offices in the Wonogiri District Government with a total of 220 people and sample selection using purposive sampling, the sample observed was 176 people. Data collection methods by distributing questionnaires. The data analysis technique used is multiple linear regression test and Moderated Regression Analysis (MRA) test. The analysis shows that budgetary participation has a significant effect on budgetary slack. While the budget emphasis variable and information asymmetry cannot moderate the effect of budgetary participation on budgetary slack