Pengaruh Partisipasi Anggaran, Komitmen Organisasi dan Gaya Kepemimpinan Terhadap Senjangan Anggaran (Studi Pada Desa di Kecamatan Krembung Kabupaten Sidoarjo Jawa Timur)

The purpose of this study was to analyze the effect of budget participation, organizational commitment and leadership style on budgetary slack. The subjects of this study are village officials who compile the village budget, namely the secretary,treasurer, planning staff and BPD in Krembung District, Sidoarjo Regency, East Java. The research sampling method was purposive sampling method. The data technique used in this study is to use the WarpPLS software. The results of this research explain that the variables of budget participation and organizational commitment have an effect on budgetary slack. Whereas the leadership style variable has no effect on budgetary slack