Pengaruh Partisipasi Penyusunan Anggaran, Informasi Asimetri, Budget Emphasis dan Komitmen Organisasi terhadap Timbulnya Budgetary Slack Aparat Pemerintah Bengkulu (Study Empiris pada SKPD Pemerintah Kota Bengkulu)

The objective of this research is to know the effect of Budgetary
Participation, Asymmetry Information, Budget Emphasis and Comitment
Organization to budgetary slack at SKPD govermental of Bengkulu City. This
research used Quesioner in data collection. The sampling method used in this
study is porposive sampling of structural echelon III and IV in unit of government
of Bengkulu city that are certainly involved in the budgeting process.
The result showed that at the beginning of the study hypothesis was
rejected because of budgetary participation has a positive effect on budgetary
slack. This means more higher budgeting participation in govermental of
Bengkulu city, budgetary slack is also will be increasing. As for the other
hypothesis is accepted, because the second hyphothesis research results showed
the information asymmetry has a positive effect on budgetary slack. Similary for
the third hypothesis is also accepted, where the budget emphasis has a positive
impact on budgetary slack. The fourth hypothesis is accepted, because the results
showed that comitment organization has negative on budgetary slack. Based on F
test the fifth hypothesis is also accepted which are budgetary participation,
asymmetry information, budget emphasis and comitment organization are
simultaneous effect on budgetary slack.