PERAN KOMITMEN ORGANISASI DAN PARTISIPASI ANGGARAN DALAM MEMINIMLASIR KESENJANGAN ANGGARAN

This study aims to examine the effect of budget participation and organizational commitment on budget gaps. This study uses primary data obtained by distributing questionnaires to 35 respondents. The sample of this study were employees at the Faculty of Medicine, University of Indonesia, Specialist in Internal Medicine with sampling techniques using purposive sampling. This study uses multiple regression analysis methods. Based on the results of the t test, it shows that: budget participation has a significant effect on budget gaps. while organizational commitment has no effect on budget gaps. The coefficient of determination (R²) obtained the result of 0.358 means that 35.8% of the budget gap variable is influenced by the budget participation variable and organizational commitment while the remaining 64.2% is explained by other variables not in this study. It is recommended that for future research, the number of respondents be expanded and budget implementation commitment should be included in the employee performance index assessment. Given the commitment of doctors is not in line with the commitment of office employees in general.