Pengaruh Partisipasi Penyusunan Anggaran dan Komitmen Organisasi terhadap Senjangan Anggaran (Studi Kasus pada Unisma Bekasi)

The purposes of this study are to prove that budgeting participation and organization commitment can influence the budget lack at UNISMA Bekasi. Using structural equation model (SEM) method, with Partial Least Square Path Modelling, this study prove that budgeting participans are tend to do budget lack. On the other hand, a person with high commitment to organization is tend to minimize budget lack and will do everything to achive organization goals