PENGARUH PARTISIPASI ANGGARAN TERHADAP BUDGETARY SLACK DENGAN PENEKANAN ANGGARAN, ASIMETRI INFORMASI, DAN STRUKTUR ORGANISASI SEBAGAI VARIABEL MODERASI PADA ORGANISASI SEKTOR PUBLIK (Studi Empiris Atas Persepsi Para Pegawai pada Badan Pertanahan Nasional Provinsi Jawa Tengah )

This study aims to examine the effect of budgetary participation on budgetary slack using budget emphasis, information asymmetry, and organizational structure as moderating variables. Hypotheses that proposed is a high budgetary participation will have positive effect on budgetary slack. The budget emphasis, information asymmetry, and organizational structure will have positive effect on budgetary slack. The population is Badan Pertanahan Nasional Provinsi Jawa Tengah. Data collection method that used is mail questionaires method. Linier regression formula is used in study, where each variable is interected to another to get information about the influence of independent variable and moderating variables to dependent variable. The result of hypotheses analysis show that budgetary participation have positive and significance effect on budgetary slack. Furthermore, budget emphasis and information asymmetry have moderating variables in the relationship budgetary participation and budgetary slack, but organizational structure do not have moderating variables in the relationship budgetary participation and budgetary slack. Keywords: budgetary participation, budget emphasis, information asymmetry, organizational structure, budgetary slac