Senjangan Anggaran Dipengaruhi Oleh Partisipasi Anggaran dan Komitmen Organisasi Di SKPD Provinsi Sumatera Barat

The Impact of Budget Participation and Organizational Commitment on Slack Budgeting (SKPD Province West Sumatera Case Study.) In fact, all local government agencies, as well the central government, must have adequate effective budgets. SKPD (Regional Work Unit) in Sumatra is a regional agency that manages existing aim this study was first to find out how budget participation affects congestion. Second, understand impact organizational congestion Sumatera. population sub-program finance Sumatra. sampling technique used targeted sampling. sample for included 18 program department managers departmental staff involved budgeting. results show that: 1) Family has significant positive family idleness. value coefficient 2,907 > t Table 1,998, with significance level 0.005 (<0.05). 2) engagement negatively significantly underutilization. commitment -4.376 < 1.998 0.000 (< 0.05).