Abstract:

This study aims to examine the effect of organizational commitment and budgeting participation on budgeting gap at the Private Islamic University Institutions (PIUI) in the work area of Kopertais IV Pantura Cluster, using information asymmetry as a moderating variable. The analysis was conducted on 136 lecturers as respondents who served as deans, vice deans, chairpersons and secretaries of the study program, director and assistant director of the postgraduate program, and heads of administration from 20 PIUIs in East Java province spread across Gresik, Lamongan, Tuban, and Bojonegoro regions. The research hypothesis testing was carried out by MRA analysis. The research findings show that: organizational commitment has a significant negative effect on budgeting gap, budgeting participation has a positive effect on budgeting gap, information asymmetry does not play a role in moderating the influence of organizational commitment on budgeting gap, and information asymmetry provide weakening effect of budgeting participation on budgeting gap.