Effect of Budget Participation and Organizational Commitment To Budgetary Slack with the Uncertain Environment as A Moderated Variable

ABSTRACT: This study aims to examine the effect of budgeting participation, organizational commitment tobudgetary slack with environmental uncertainty as a moderating variable. The population in this study were allRegional Apparatus Organizations of Bali Province, amounting to 33 OPDs and the sample in this studyamounted to 99 OPD employees. The sampling method uses saturated samples. Data collection was usedthrough a survey method with a questionnaire. The collected data were then analyzed using the ModeratedRegression Analysis technique.Based on the results of the analysis, it can be concluded that budgetingparticipation has a positive effect on budgetary slack, organizational commitment has a negative effect onbudgetary slack, environmental uncertainty strengthens the relationship between budgetary participation inaccepted budgetary slack, environmental uncertainty weakens the relationship of environmental uncertainty onaccepted budgetary slack.

KEYWORDS: budgetary slack, budgeting participation, organizational commitment, environmentaluncertainty