FAKTOR-FAKTOR YANG MEMPENGARUHI SENJANGAN ANGGARAN (Studi Empiris Pada OPD Provinsi Jambi)

Abstract

This study aims to determine the effect of budgetary participation, information
asymmetry, budget emphasis, task complexity, and organizational commitment, clarity of
budget targets, organizational culture and individual capacity for budgetary slack in
Regional Device Organization (RDO), Jambi Province. To collect the data, purpossive
sampling technique was applied. The population of this study was all Regional Device
Organizations (RDO) in Jambi Province with the total sample of 65 official employees
and OPD agencies in Jambi Province. To analyse the data, Partial Least Square (PLS)
was used. Based on the results of the data analysis, it shows that budgetary participation,
budget emphasis, organizational commitment, clarity of budget targets and
organizational culture influence budgetary slack. However, asymmetry information, task
complexity and individual capacity have no effect on budgetary slack.
Keywords: budgetary participation, information asymmetry, budget emphasis, task
complexity, and organizational commitment, clarity of budget targets,
organizational culture and individual capacity for budgetary slack.