Abstract
Budgetary slack is a budgeting process that found intentional distortion by lowering budgeted revenues and increasing budgeted costs. This study aims to determine the effect of budgetary participation, information asymmetry, environmental uncertainty, organizational culture and organizational commitment on budget slack at State General Hospital Jembrana District. This research was conducted on the authorized personnel in budget preparation at RSU Negara as many as 40 people. The result of hypothesis testing shows that budget participation variable has positive effect on budget slack, information asymmetry has positive effect on budget slack, environmental uncertainty has positive effect on budget slack, organizational culture has negative effect on budget slack, and organizational commitment has negative effect on budget slack.
 Keywords: budgetary participation, information asymmetry, environmental uncertainty, organizational culture, organizational commitment, budgetary slack
Highlights
PENDAHULUAN Rumah Sakit merupakan suatu institusi pelayanan kesehatan dengan menyelenggarakan suatu pelayanan kesehatan perorangan secara menyeluruh dengan fasilitas pelayanan rawat inap, rawat jalan, dan gawat darurat
This study aims to determine the effect of budgetary participation, information asymmetry, environmental uncertainty, organizational culture and organizational commitment on budget slack at State General Hospital Jembrana District
Pengaruh Partisipasi Penganggaran dan Asimetri Informasi Terhadap Timbulnya Budgetary Slack (Studi Empiris Pada Pemerintah Kota Padang)
Summary
Penelitian ini menggunakan kuesioner sebagai instrumen untuk mengumpulkan data penelitian, berupa pendapat para responden atas serangkaian pernyataan atau pertanyaan yang terdapat di dalam kuesioner. Berdasarkan Tabel 1 dapat dilihat bahwa jumlah kuesioner yang disebar pada penelitian ini sebanyak 40 eksemplar. Dari semua kuesioner yang dikirim maka dapat dirinci seperti tersebut pada Tabel
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