MODEL POLICY CONTROLLING BUDGETARY SLACK ON HOSPITAL

The purpose of this research is able to form the model of policy and procedure of budget preparation well so as to minimize budgetary slack that often happened to hospital so that it can improve hospital performance to be more effective and efficient. This study uses multiple regression analysis tools using moderating variables while moderating variables are job involvement, organizational commitment, organizational culture, environmental uncertainty, reward, and information asymmetry associated with budgetary participation relation with budget slack. The results obtained that strengthen the influence of the relationship between budgetary participation on budgetary slack is Organizational Culture, Reward and Information Asymmetry variable, while for Organizational Commitment variable, job involvement, and environmental uncertainty are not strong enough to influence the relationship of budget participation to budget slack.