Pengaruh Partisipasi Anggaran, Penekanan Anggaran, Asimetri Informasi Dan Kejelasan Sasaran Anggaran Terhadap Kesenjangan Anggaran Pada Satuan Kerja Pemerintah Daerah Kabupaten Sragen

This study aims to analyze the effect of budget participation, budget emphasis, information asymmetry and clarity of budget targets on budget gaps in local government work units. This research design is a type of quantitative research. The population in this study is the Regional Government Work Unit of Sragen Regency. The sampling technique used was purposive sampling method consisting of 177 samples that met the requirements set by the researcher. The data analysis technique used is multiple linear regression analysis. The results of this study indicate that budget participation, budget emphasis, and clarity of budget targets affect budget gaps. Meanwhile, information asymmetry does not affect the budget gap