Pengaruh Partisipasi Penyusunan Anggaran,Budaya Organisasi dan Komitmen Organisasi terhadap Budgetary Slack pada RS PKU Muhammadiyah Petanahan

This study aims to determine the effect of budgeting participation, organizational culture and organizational commitment on budgetary slack at PKU Muhammadiyah Petanahan Hospital. The research method used is quantitative method. The data source used is primary data obtained from distributing questionnaires to employees who participate in budget preparation at PKU Muhammadiyah Petanahan Hospital. The technique used in sampling used is saturated sampling technique which is included in non probability sampling. Saturated sampling is often done when the population is relatively small, the number of samples used is 44 employees who meet the criteria. The results of the analysis of this study indicate that budget participation and Organizational Culture have a positive effect on Budgetary Slack. While for Organizational commitment has no effect on Budgetary Slack. The results of the coefficient of determination (R2) of the effect of budgeting participation, organizational culture and organizational commitment simultaneously affect 0.394 or 39.4%, which means that 60.6% is influenced by other variables that have not been studied in this study.