Pengaruh Partisipasi Anggaran, Asimetri Informasi Dan Komitmen Organisasi Terhadap Budgetary Slack (Studi Pada Satuan Kerja Perangkat Daerah Kabupaten Pacitan)

This study aimed to examine the effect of budgetary participation, asymmetry information, and organization commitment on budgetary slack in Pacitan government. The design used in this study is quantitative study. The population numbers of this study are 26 SKPD Pacitan, consist of government employees who involved and roled budgeting in SKPD Pacitan. The sampling technique used in the study was quota sampling, with the number of respondents are 62 people. The data source in the study is primary data. The data was collected using the survey method through direct questionnaires. The role of the questionnaire was compiled using a likert scale 1 to 4. Data analysis methods used were multiple linier regression analysis and data testing carried out assisted by IBM SPSS Program (Statistical Product and Service Solution) Statistics 23. The results showed that budget participation had no effect on budgetary slack. Information asymmetry, and organizational commitment have a positive effect on budgetary slack, in the SKPD of the Pacitan Government. Keyword: budgeting, budgetary participation, asymmetry information, and organization commitmen