PENGARUH KEJELASAN SASARAN ANGGARAN, KETERLIBATAN KERJA, BUDGET EMPHASIS, PARTISIPASI ANGGARAN, ASIMETRI INFORMASI TERHADAP SENJANGAN ANGGARAN DENGAN KOMITMEN ORGANISASI SEBAGAI VARIABEL MODERATING (STUDI PADA OPD PROVINSI RIAU)

Abstract

The purpose of this study was to find out the influence of clarity of budget objectives,
job engagement, budget emphasis, budget partisispation, and information
asymmetry on budget slack. And whether organizational commitment can moderate
the relationship between clarity of budget objectives, work engagement, budget
emphasis, participation budget, and information asymmetry. This research was
conducted at 34 OPD of Riau Province Government, each agency was given 5
Questionnaires addressed to Echelon II, Echelon III, and Echelon IV, 45 people. The
method of data collection is to use the questionnaire list. While the method of data
analysis using multiple analysis and Moderated Regression Analysis (MRA) using
tools SPSS. The results show that budget goal clarity, job involvement, budget
emphasis, budget participation, and information asymmetry influence on budget
slack. then the organizational commitment can strengthen the relationship between
clarity of budget objectives, work engagement, budget emphasis, participation
budget, and information asymmetry of budget fight.