Penelitian ini menganalisis pengaruh partisipasi anggaran, kejelasan sasaran anggaran, dan komitmen organisasi terhadap senjangan anggaran pada kantor kecamatan di Kabupaten Mamuju Tengah. Permasalahan kerap muncul akibat ketidaksesuaian antara alokasi anggaran dan realisasi, yang dapat berdampak negatif terhadap efektivitas pelayanan publik. Metode penelitian yang digunakan adalah kuantitatif dengan pendekatan survei. Data dikumpulkan melalui kuesioner, disebarkan kepada pegawai yang terlibat dalam proses perencanaan dan pelaksanaan anggaran. Analisis data dilakukan dengan regresi linear berganda untuk menguji pengaruh masing-masing variabel independen terhadap variabel dependen. Hasil penelitian menunjukkan bahwa partisipasi anggaran, kejelasan sasaran anggaran, dan komitmen organisasi secara signifikan mengurangi senjangan anggaran. Temuan menunjukkan pentingnya pelibatan pegawai dalam penyusunan anggaran, kejelasan tujuan yang ingin dicapai, serta komitmen kolektif dalam mengelola sumber daya secara efisien dan transparan.
This study analyzes the effect of budget participation, budget goal clarity, and organizational commitment on budget constraints at sub-district offices in Central Mamuju Regency. Problems often arise due to discrepancies between budget allocations and realizations, which can have a negative impact on the effectiveness of public services. The research method used is quantitative with a survey approach. Data were collected through questionnaires, distributed to employees involved in the budget planning and implementation process. Data analysis was performed with multiple linear regression to test the effect of each independent variable on the dependent variable. The results showed that budget participation, budget goal clarity, and organizational commitment significantly reduced budget constraints. The findings indicate the importance of employee involvement in budget preparation, clarity of objectives to be achieved, and collective commitment in managing resources efficiently and transparently.