Pengaruh Penekanan Anggaran, Komitmen Organisasi, Partisipasi Anggaran dan Asimetri Informasi terhadap Senjangan Anggaran pada Pemerintah Kota Medan

Abstract

This study aims to test and determine the effect of budget emphasis, organizational commitment, budget participation and information asymmetry to budgetary slack. The population in this study were 110 employees at 55 regional apparatus organizations (OPD) in the city of Medan. The data used is primary data obtained through a questionnaire which is measured using interval scale. The data obtained is processed using IBM SPSS 27 with several analysis techniques, namely instrument testing, descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results showed that budget emphasis partially had positive effect on budgetary slack. Organizational commitment had a negative effect, while budget participation and information asymmetry had a positive effect on budgetary slack.