Abstract
This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency. The population in this study consisted by Head of Regional Organization, Head of Planning and Reporting and Head of Financial from the Regional Organization Unit of Badung Regency. Total number of respondents were 102 respondents by using saturated sampling method. Data analysis technique processed using Moderation Regression Analysis (MRA). The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack. Organizational commitment proved to weaken the relationship between of budgeting participation, information asymmetry and self esteem on budgetary slack.
 Keywords: Budgetary Slack; Budgeting Participation; Information Asymmetry; Self Esteem; Organizational Commitment.
Highlights
This study purposed to figure out the effect of budgeting participation, information asymmetry, and self esteem on budgetary slack with organizational commitment as moderated variable in the Regional Organization of Badung Regency
The results showed that budgeting participation has a positive effect on budgetary slack, while information asymmetry and self esteem have a negative effect on budgetary slack
Research Journal of Finance and Accounting, 10(13), 44–
Summary
Tabel 1. memerlihatkan realisasi pendapatan daerah cenderung lebih tinggi daripada pendapatan yang dianggarkan, sementara realisasi belanja daerah berturut-turut lebih rendah daripada biaya yang dianggarkan. Jika dikaitkan dengan teori dan beberapa penelitian terdahulu, maka bisa disimpulkan bahwa semakin tinggi self esteem yang dimiliki dalam diri para pembuat anggaran maka kecenderungan bawahan untuk melaksanakan praktik budgetary slack semakin rendah, begitu sebaliknya. Pernyataan ini sejalan dengan hasil penelitian yang ditemukan oleh Lestari & Putri (2015) serta Sari & Putra (2017) bahwa komitmen organisasi mampu memperlemah pengaruh partisipasi anggaran pada budgetary slack. Jika dikaitkan dengan teori dan beberapa penelitian terdahulu, maka dapat disimpulkan bahwa komitmen organisasi yang tinggi pada diri agen yang ikut berpartisipasi dalam membuat anggaran, membuat budgetary slack menurun. Jika dikaitkan dengan teori dan beberapa penelitian terdahulu, maka bisa disimpulkan bahwa tingginya komitmen organisasi yang dimiliki agen dalam keadaan asimetri informasi, bisa memperkecil praktik budgetary slack. H6: Komitmen organisasi memperlemah pengaruh self esteem pada budgetary slack
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