Pengaruh Partisipasi Anggaran, Informasi Asimetri, Dan Komitmen Organisasi Terhadap Slack Budgeting

This research aim to test influence participate budget, information asimetri, and organizational comitmen to slack budgeting. This research is done to entire or all personnel manager, finance manager, and manager of laboring marketing in manufacturing business of town of Palembang enlisted on duty Industry and Commerce of town Palembang. Data used in this research is data of primary collected through spreading kuesioner. Data which is brought back and changeable as much 46 data. Data tested by using model of moderating regresi of regression analysis through programs of data processing of SPSS of version 11,5. Technique analyse data in this research is consisted by examination of data quality : examination of validity and reliabilitas data, examination of classic assumption : examination of normalitas data, multikolinearitas data, heterokedastisitas data, and the hypothesis examination. Result of examination of first hypothesis (H1) accepted, matter of this means that variable participate budget, can influence influence to slack budgeting. Second hypothesis (H2) refused, matter of this means that variable of information of asimetri cannot influence to slack budgeting. Third hypothesis (H3) refused, matter of this means that variable of organizational comitmen cannot influence to slack budgeting