This study aims to influence budget participation, asymmetric information, task complexity, and individual capacity on budgetary slack behavior with organizational commitment as A moderating variable at SKPD in East Halmahera. Samples were taken with convenience sampling technique of 42 people. Research data was obtained through questionnaires. Data analysis was done by using multiple linear regression after previously tested the validity and reliability of the questionnaire. The test results showed that budget participation has a positive and significant impact on budgetary slack behavior. Information asymmetry has a positive and significant impact on budgetary slack behavior. The task complexity has a positive and significant impact on budgetary slack behavior. Individual capacity has a positive and significant impact on budgetary slack behavior. Organizational commitment weakens the positive influence of budgetary participation on budgetary slack behavior at SKPD in East Halmahera. Organizational commitment weakens the positive influence of information asymmetry on budgetary slack behavior at SKPD East Halmahera. Organizational commitment weakens the positive impact of task complexity on budgetary slack behavior at SKPD in East Halmahera District SKPD. Organizational commitment weakens the positive influence of individual capacity on budgetary slack behavior at SKPD in East Halmahera