YOHANES SIMON KEY Pengarang MARIA E DOUK TUNTI Dosen Pembimbing 2 Sarinah Joyce Margaret Rafael Ketua Penguji

ABSTRAK PENGARUH PARTISIPASI ANGGARAN, ASIMETRI INFORMASI DAN KOMITMEN ORGANISASI DALAM PENYUSUNAN APBDES TERHADAP BUDGETARY SLACK (Studi pada Desa di Kecamatan Waigete, Kabupaten Sikka) Yohanes Simon Key Penelitian ini bertujuan untuk mengetahui pengaruh partisipasi anggaran, asimetri informasi dan komitmen organisasi dalam penyusunan APBDes terhadap budgetary salck (Studi pada desa di Kecamatan Waigete, Kabupaten Sikka). Jenis penelitian ini adalah penelitian kuantitatif. Teknik pengambilan sampel dalam penelitian ini adalah purposive sampling dengan menggunakan sampel sebanyak 9 desa dan setiap desa dipilih 5 responden (kepala desa, sekretaris desa, kaur keuangan, kaur perencanaan dan ketua BPD) sehingga diperoleh 45 responden. Teknik pengumpulan data dalam penelitian ini menggunakan kuesioner. Teknik analisis data dalam penelitian ini menggunakan analisis regresi linear berganda. Sumber data yang digunakan adalah data primer dan data skunder. Hasil penelitian ini menunjukkan bahwa 1) partisipasi anggaran dalam penyusunan APBDes desa di Kecamatan Waigete, Kabupaten Sikka tidak berpengaruh terhadap budgetary slack, 2) asimetri informasi dalam penyusunan APBDes desa di Kecamatan Waigete, Kabupaten Sikka berpengaruh terhadap budgetary slack, 3) komitmen organisasi dalam penyusunan APBDes desa di Kecamatan Waigete, Kabupaten Sikka tidak berpengaruh terhadap budgetary slack dan 4) partisipasi anggaran, asimetri informasi dan komitmen organisasi dalam penyusunan APBDes desa di Kecamatan Waigete, Kabupaten Sikka secara bersama-sama berpengaruh terhadap budgetary slack. Kata kunci: Partisipasi anggaran, asimetri informasi, komitmen organisasi, budgetary slack. ABSTRACT THE EFFECT OF BUDGET PARTICIPATION, INFORMATION ASYMETRICITY AND ORGANIZATIONAL COMMITMENT IN THE DEVELOPMENT OF THE APBDES ON BUDGETARY SLACK (Study in villages in Waigete District, Sikka Regency) Yohanes Simon Key This object of this study is to determine the effect of budgetary participation, information asymmetry and organizational commitment in the preparation of APBDes on budgetary slack (Study in villages in Waigete District, Sikka Regency). They type of research used in this research was quantitative research. The sampling technique in this study was purposive sampling using a sample of 9 villages and 5 respondents were selected for each villlage (village headman, village secretary, head of finance, head of planning and head of BPD) so that 45 respondents were obtained. Data collection techniques used in this study was through questionnaire. The data analysis technique in this study used multiple linear regression analysis. Sources of data used were primary data and secondary data. The results of this study indicate that 1) budget participation in the preparation of village APBDes in Waigete District, Sikka Regency has no effect on budgetary slack, 2) information asymmetry in the preparation of village APBDes in Waigete District, Sikka Regency has an effect on budgetary slack, 3) organizational commitment in preparing Village APBDes in Waigete Subdistrict, Sikka Regency have no effect on budgetary slack and 4) budget participation, information asymmetry and organizational commitment in the preparation of village APBDes in Waigete District, Sikka Regency together have an effect on budgetary slack. Keywords: budgetary participation, information asymmetry, organizational commitment, budgetary slack.