The purpose of this research is to examine : 1) The effect of budget participation on budgetary slack, 2) The effect of organization commitment to budgetary slack, 3) Effect of asymmetry of information on budgetary slack. The data used in this study of primary data. Collecting data using a survey method by spreading questionnaire distributed to each SKPD. The population in this study is srtucktural official SKPD Sleman with respondents echelon III and IV. The sample selection using purposive sampling method, a total of 102 questionnaires that can be analyzed using multiple regression analysis.The results of multiple regression analysis showed that: 1) Participation budget positive influence on budgetary slack, 2)Organization commitment not adversely affect budgetary slack, 3) information asymmetry positive influence on budgetary slack this can be seen from the results of hypothesis testing. However, the participation of the budget, organization commitment and asymmetry of information on budgetary slack is low at 24.8% while the remaining 75.2% is influenced by other variables that are not addressed in this study. In this study suggested: 1) For further researchers are interested in examining the same title researchers suggest that could add other variables, such variables budgeng, group cohesiveness, the uncertainty of the environment and locus of control, 2) For further research, preferably using interviews directly to the respondents, so respondents better reflect the actual answer, 3) for further research are suggested to expand the research object.