Pengaruh Partisipasi Anggaran, Informasi Asimetri, Komitmen Organisasi terhadap Kesenjangan Anggaran dengan Penekanan Anggaran sebagai Variabel Moderasi pada Pemerintahan Kabupaten Langkat

Abstract

An accountable financial management of a state essentially begins in drafting a budget plan that is proportionally aligned with organizational needs and functions. This research aims to analyze the effects of budget participation, asymmetric information, and organizational commitment on budget slack within the Langkat Regency Government, with budget emphasis serving as a moderating variable.

A questionnaire is carried out to collect data. The research population includes 224 civil servants from Langkat Regency who are involved in budget planning across 56 Regional Work Units (OPD). Data are processed using descriptive statistical analysis and the measurement model is processed with SEM- PLS 4 software.

Findings indicate that budget participation, asymmetric information, and organizational commitment all have positive and significant effects on budget slack. However, budget participation has negative and significant effect on budget slack, when the budget emphasis serves as moderating variable. In contrast, asymmetric information and organizational commitment on budget slack become insignificant when budget emphasis acts as a moderating variable.