The Influence of Organizational Culture, Information Asymmetry, Group Cohesiveness on Budgetary Slack; A Study of Local Government in Indonesia

ABSTRACT: This study aims to analyze the direct influence of organizational culture, asymmetric information,group cohesiveness on budgetary participation and budgetary slack. The direct effect of budgeting participationon budgetary slack. This research is a survey research that uses a questionnaire as a data collection tool. Datawere analyzed as many as 133 respondents using multiple linear regression analysis methods. The resultsshowed that organizational culture, asymmetric information and group cohesiveness had a positive andsignificant effect on budgeting participation. Organizational culture and asymmetric information have a positiveand not significant effect on budgetary slack. Group cohesiveness and budgetary participation have a positiveand significant impact on budgetary slack.

Keywords: Organizational Culture, Information Asymmetry, Group cohesiveness, Budgetary slack; LocalGovernement