Pengaruh Partisipasi Anggaran Terhadap Budgetary Slack Serta Komitmen Organisasi dan Ketidakpastian Lingkungan Sebagai Variabel Moderasi pada Satuan Kerja Perangkat Daerah (SKPD) Kabupaten Sragen

The research objective is to analyze the effect of budgetary participation on budgeting slack, on budgeting slack which is moderated by organizational commitment and on budgeting slack which is moderated by environmental uncertainty. This research is a survey with a quantitative approach. Data processing is assisted by Microsoft Excel and the SPSS for Windows program. The data used is obtained directly in the field from the results of filling out the questionnaire and from journals, books, and previous research that becomes information or data relating to research in the form of evidence, notes or historical reports that have been compiled in archives, both published and published. not published. The data collection techniques with questionnaires and interviews (interviews). The population used is the entire Regional Work Unit (SKPD) of Sragen Regency where there are 27 SKPD in Sragen Regency (SKPD). The sampling technique uses probability sampling with the type of simple random sampling. Data analysis methods used are multiple linear analysis test, t test, F test, and R2 determination. The conclusion drawn is the budget participation variable has a positive and significant effect on Budgetary Slack; 2 Organizational commitment variable is not able to moderate between the budgetary participation variable against the budgetary slack and the environment uncertainty variable is able to moderate the budgetary participation variable towards the Budgetary Slac