Pengaruh Partisipasi Anggaran dan Komitmen Organisasi terhadap Budgetary Slack

The study aimed to find out the effect of budgetary participation on the budgetary slack and the effect of organizational commitment on the budgetary slack. The type of this research is causative research. The population in this study is the whole managers and staffs in PT X. The data used in this study is primary data by distributing questionnaires. The method of analysis are using Multiple Regression Analysis.Theresult of this research conclude that 1) Budgetary participation impact positively unsignificant on budgetary slack. 2) Organizational Commitment impact negatively on budgetary slack.Keyword: Budgetary Participation, Organizational Commitment, Budgetary Slac