analisis budaya organisasi dan asimetri informasi dalam senjangan anggaran

This study aims to 1) examine the influence of budget participationon budgetary slack. 2) examine the influence organizational culture as anindependent variable, pure or quasi moderation in the relationship between budgetaryparticipation with the budgetary slack. 3) examine the information asymmetryas an independent variable, pure or quasi moderation moderation in the relationshipbetween budgetary participation with the budgetary slack. The method ofanalysis is the field of research and multiple linear regression analysis. The resultsshowed that 1) budget participation has a positive relationship with budgetaryslack. 2). organizational culture is a moderating variable and 3) Information asymmetryas quasi moderating variables.