PENGARUH PARTISIPASI ANGGARAN TERHADAP SENJANGAN ANGGARAN DENGAN BUDGETARY CONTROL DAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERASI

This study aims to analyze whether the budget participation has an influence on budgetary slack with budgetary control and organizational commitment as moderating variable. The population in this study is throughout the treasurer and the administration who works at a private high school in the city of Palembang. While the sample was taken by purposive sampling method possible. The number of samples used is a private school as much as 48 schools and the number of respondents in the study of 56 people. This study uses multiple linear regression analysis using SPSS 17.0. The test results showed that the first hypothesis (H1) who stated that the budgetary participation influence on budgetary slack , accepted. The second hypothesis (H2) which states budgetary control moderate the relationship of budget participation on budgetary slack, rejected. The third hypothesis (H3) states the organization's commitment moderate the relationship of budget participation on budgetary slack, rejected. Keywords: Participation Budget, Budgetary Control, Organizational Commitment and Budgetary Slack